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

Detalhes bibliográficos
Autor(a) principal: De Souza, José Gilberto [UNESP]
Data de Publicação: 2012
Outros Autores: Gebara, José Jorge [UNESP]
Tipo de documento: Capítulo de livro
Idioma: eng
Título da fonte: Repositório Institucional da UNESP
Texto Completo: http://hdl.handle.net/11449/232256
Resumo: This 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.
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spelling Rural real estate tax in the state of São Paulo - Brazil: Fiscal renunciation and evasionAgricultural reformFiscal political affairsLand pricesRural real estate taxationThis 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.UNESPUNESPUniversidade Estadual Paulista (UNESP)De Souza, José Gilberto [UNESP]Gebara, José Jorge [UNESP]2022-04-29T09:35:24Z2022-04-29T09:35:24Z2012-10-01info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bookPart119-129Regional and Urban Developments in Portuguese-Speaking Countries, p. 119-129.http://hdl.handle.net/11449/2322562-s2.0-84896427391Scopusreponame:Repositório Institucional da UNESPinstname:Universidade Estadual Paulista (UNESP)instacron:UNESPengRegional and Urban Developments in Portuguese-Speaking Countriesinfo:eu-repo/semantics/openAccess2022-04-29T09:35:24Zoai:repositorio.unesp.br:11449/232256Repositório InstitucionalPUBhttp://repositorio.unesp.br/oai/requestopendoar:29462022-04-29T09:35:24Repositório Institucional da UNESP - Universidade Estadual Paulista (UNESP)false
dc.title.none.fl_str_mv Rural real estate tax in the state of São Paulo - Brazil: Fiscal renunciation and evasion
title Rural real estate tax in the state of São Paulo - Brazil: Fiscal renunciation and evasion
spellingShingle Rural real estate tax in the state of São Paulo - Brazil: Fiscal renunciation and evasion
De Souza, José Gilberto [UNESP]
Agricultural reform
Fiscal political affairs
Land prices
Rural real estate taxation
title_short Rural real estate tax in the state of São Paulo - Brazil: Fiscal renunciation and evasion
title_full Rural real estate tax in the state of São Paulo - Brazil: Fiscal renunciation and evasion
title_fullStr Rural real estate tax in the state of São Paulo - Brazil: Fiscal renunciation and evasion
title_full_unstemmed Rural real estate tax in the state of São Paulo - Brazil: Fiscal renunciation and evasion
title_sort Rural real estate tax in the state of São Paulo - Brazil: Fiscal renunciation and evasion
author De Souza, José Gilberto [UNESP]
author_facet De Souza, José Gilberto [UNESP]
Gebara, José Jorge [UNESP]
author_role author
author2 Gebara, José Jorge [UNESP]
author2_role author
dc.contributor.none.fl_str_mv Universidade Estadual Paulista (UNESP)
dc.contributor.author.fl_str_mv De Souza, José Gilberto [UNESP]
Gebara, José Jorge [UNESP]
dc.subject.por.fl_str_mv Agricultural reform
Fiscal political affairs
Land prices
Rural real estate taxation
topic Agricultural reform
Fiscal political affairs
Land prices
Rural real estate taxation
description This 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.
publishDate 2012
dc.date.none.fl_str_mv 2012-10-01
2022-04-29T09:35:24Z
2022-04-29T09:35:24Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/bookPart
format bookPart
status_str publishedVersion
dc.identifier.uri.fl_str_mv Regional and Urban Developments in Portuguese-Speaking Countries, p. 119-129.
http://hdl.handle.net/11449/232256
2-s2.0-84896427391
identifier_str_mv Regional and Urban Developments in Portuguese-Speaking Countries, p. 119-129.
2-s2.0-84896427391
url http://hdl.handle.net/11449/232256
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Regional and Urban Developments in Portuguese-Speaking Countries
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 119-129
dc.source.none.fl_str_mv Scopus
reponame:Repositório Institucional da UNESP
instname:Universidade Estadual Paulista (UNESP)
instacron:UNESP
instname_str Universidade Estadual Paulista (UNESP)
instacron_str UNESP
institution UNESP
reponame_str Repositório Institucional da UNESP
collection Repositório Institucional da UNESP
repository.name.fl_str_mv Repositório Institucional da UNESP - Universidade Estadual Paulista (UNESP)
repository.mail.fl_str_mv
_version_ 1797790406596886528

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