Taxes levied by Brazil's 5.563 municipalities are significant components of the country's aggregate gross tax burden. However, official high-frequency aggregate data on these revenues are unavailable as of this moment. This paper develops a methodology for estimating them. Two procedures are...

The growing demand for urban infrastructure and public services provided in decentralized way in Brazil, combined with the recent fiscal crisis caused by the economic recession and governmental transfers reduction, has increased the debate about the own municipal taxes strengthening, where the...

A autoridade tributária e aduaneira na gestão da fronteira externa da União Europeia / Ana Paula Caliço Raposo -- Notas breves sobre a al. b) do no 10 do art. 51 do CIRC : a "distância entre a intenção e o gesto" / António Lobo Xavier -- A complexidade das opções de tributação em...