Browsing by Keyword "Municipal finance"

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Assessment of potential and use of the IPTU tax, based on the fuzzy set theory

Castro, Kleber Pacheco de; Afonso, José Roberto Rodrigues
2017

This article proposes a comparative analysis among Brazilian municipalities in order to identify the determinants of the potential and of the ability to collect urban property tax (IPTU) in Brazil. The analysis applied the ...
Federalismo fiscal no Brasil a partir da LRF: a Lei de Responsabilidade Fiscal e seus impactos no aumento ou diminuição das variáveis observadas nas finanças dos municípios brasileiros

Silva, Ângelo Alves da
2017-06-09

The impacts of the Brazilian Fiscal Accountability Law (FAL) are analyzed with regard to variables´ increase or decrease in the public accounts of Brazilian municipalities, particularly on the expenditure item INVESTMENTS ...