Aplicabilidade municipal da contribuição de melhoria: um guia para o gestor público

Abstract

The object of this present work is to devise an action plan for the municipal Public Authorities to the possibility of identifying and implementing the institute of the improvement contribution, mainly, at the municipal level. At first moment there will be an analysis of the improvement contribution tax, starting its international origin and its introduction and provision in the parental order. After that, it will be analyzed its forecast in the Federal Constitution of 1988, coupled to the National Tax Code 1966 and the Decree Law 195 of 1967. At second moment we go for qualification improvement of contribution, your taxable event, applications requirement, its differentiation from other taxes, your tax basis and tax rates, your billing mechanisms, passive and active subject. That said there will be a proposed effective of all the discussed content in an accessible manner to the Public Administrator interested in applying tribute.