Impostos municipais: administração voltada para o progresso

Abstract

The objective of the study is to analyze the municipal taxes as a way of services focused to progress. The methodology used was descriptive, bibliographical and documentary. The result shows that the visible municipal cell from ancient times, took shape in history and the evolution of society, polis to the municipality, and the Brazilian municipality, part of the Federation, provided, as well as administrative and financial autonomy policy under Article 156 of the Constitutional Charter of 1988. The political autonomy of the Municipality reflected in its ability to establish and collect taxes within its jurisdiction, as set out in Article 156, referring to the following taxes: I - real property and urban land; II - ITBI transmission, on any account, by onerous acts, of real property, by nature or physical accession, and of real property, except for real security, as well as the assignment of rights to the purchase. III - service of any kind, not included in art.155, II, defined in complementary law.