Journal of Property Tax Assessment & Administration
Abstract
The present study is concerned with identifying legal, political and practical obstacles that have resulted in the poor performance of the property tax in the national context in Brazil. Taking into account major constitutional principles, ways to remove those obstacles are examined in the light of fiscal reform, which is a priority in the agenda of the newly elected government.
First Page
57
Last Page
69
Keywords
Property tax administration, Assessment administration, Property tax reform
Recommended Citation
DeCesare, C. (2004). Thoughts on the fiscal reform in Brazil: Looking at the property tax. Journal of Property Tax Assessment & Administration, 1(2), 57-69. Retrieved from https://researchexchange.iaao.org/jptaa/vol1/iss2/5
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