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.
Property tax administration, Assessment administration, Property tax reform
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