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7538165
TRIBUTO (espécies)
Description
Mind Map on TRIBUTO (espécies), created by MKA MKA on 03/02/2017.
Mind Map by
MKA MKA
, updated more than 1 year ago
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Created by
MKA MKA
about 7 years ago
67
2
0
Resource summary
TRIBUTO (espécies)
Imposto
Competência Privativa
Federais (art. 153, CF): II, IE, IPI, IOF, ITR, IGF, IR
Estaduais (art. 155, CF): IPVA, ICMS, ITCMD
Municipais (art. 156, CF): IPTU, ISS, ITBI
Taxa
Competência Comum
Empréstimo Compulsório
Tributo Federal (art. 148, CF)
Contribuições Especiais
Competência da União (regra)
Contribuição de Melhoria
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