Rural real estate tax in the state of São Paulo - Brazil: Fiscal renunciation and evasion

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dc.contributor.authorDe Souza, José Gilberto [UNESP]
dc.contributor.authorGebara, José Jorge [UNESP]
dc.contributor.institutionUniversidade Estadual Paulista (UNESP)
dc.date.accessioned2022-04-29T09:35:24Z
dc.date.available2022-04-29T09:35:24Z
dc.date.issued2012-10-01
dc.description.abstractThis study analyzes the profile of collecting ITR - Rural Real Estate Tax - in the State of São Paulo between 1995 and 1997 and verifies the impact of the Laws 8817/94 and 9393/96, especially the latter when the Internal Revenue Service (SRF) declined the arbitration of the VTNm - minimum Bare Land Value - thus greatly reducing the rates of tax collection. Moreover, this study highlights the aspects of taxation in areas of land conflict where the bare land values often do not reflect the true market values of the land, mainly in the Western part of the State.© 2012 by Nova Science Publishers, Inc. All rights reserved.en
dc.description.affiliationUNESP
dc.description.affiliationUnespUNESP
dc.format.extent119-129
dc.identifier.citationRegional and Urban Developments in Portuguese-Speaking Countries, p. 119-129.
dc.identifier.scopus2-s2.0-84896427391
dc.identifier.urihttp://hdl.handle.net/11449/232256
dc.language.isoeng
dc.relation.ispartofRegional and Urban Developments in Portuguese-Speaking Countries
dc.sourceScopus
dc.subjectAgricultural reform
dc.subjectFiscal political affairs
dc.subjectLand prices
dc.subjectRural real estate taxation
dc.titleRural real estate tax in the state of São Paulo - Brazil: Fiscal renunciation and evasionen
dc.typeCapítulo de livro
unesp.departmentEconomia, Administração e Educação - FCAVpt

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Jaboticabal - FCAV - Faculdade de Ciências Agrárias e Veterinárias