Browsing by Keyword "Municipal finance"
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2017This 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
2017-06-09The 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 ...