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TRIBUTO (espécies)

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Mind Map on TRIBUTO (espécies), created by MKA MKA on 03/02/2017.
MKA MKA
Mind Map by MKA MKA, updated more than 1 year ago
MKA MKA
Created by MKA MKA about 7 years ago
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Resource summary

TRIBUTO (espécies)
  1. Imposto
    1. Competência Privativa
      1. Federais (art. 153, CF): II, IE, IPI, IOF, ITR, IGF, IR
        1. Estaduais (art. 155, CF): IPVA, ICMS, ITCMD
          1. Municipais (art. 156, CF): IPTU, ISS, ITBI
          2. Taxa
            1. Competência Comum
            2. Empréstimo Compulsório
              1. Tributo Federal (art. 148, CF)
              2. Contribuições Especiais
                1. Competência da União (regra)
                2. Contribuição de Melhoria
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