Articles

Improvement Contribution and the Democratic State of Law

Authors

  • Bruno Florentino Matos Ordem dos Advogados do Brasil
  • Letícia Gibelle Ordem dos Advogados do Brasil
Published: 2023-12-06 Issue: Vol. 1 No. 42 (2023) Pages: 11-18

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Capa da Revista ESASP. Imagem em tons de roxo de uma estátua da Justiça vendada. Título: VIII CONGRESSO DE ATUALIZAÇÃO JURÍDICA DA OAB DE BAURU.

Abstract

The article explains the Improvement Contribution in Brazilian Tax Law, addressing concepts, historical evolution, and legal requirements for its collection linked to real estate appreciation from public works.

Received: October 2023 | Accepted: December 2023

Keywords

Tax Law Democratic State of Law Improvement Contribution

Data Availability Statement

Data are available within the body of the article.

Author Biographies

  • Bruno Florentino Matos , Ordem dos Advogados do Brasil

    Lawyer, post-graduate in Production Management and Business Law, President of the OAB Bauru Internship Commission.

    • Letícia Gibelle, Ordem dos Advogados do Brasil

      Bachelor of Laws, post-graduate in Tax Management, secretary of the OAB Bauru Internship Commission

      References

      AMARO, Luciano. Direito tributário brasileiro. Editora Saraiva, 2023.

      ELTZ, Magnum K. F. et al. Constituição e tributação. Grupo A, 2018.

      PAULSEN, Leandro. Curso de Direito Tributário Completo. Editora Saraiva, 2023

      How to Cite

      Improvement Contribution and the Democratic State of Law . Revista ESASP - Revista Científica Virtual da Escola Superior de Advocacia da OAB/SP, São Paulo, v. 1, n. 42, p. 11–18, 2023. Disponível em: https://revista.esaoabsp.com/index.php/esa/article/view/187. Acesso em: 16 oct. 2026.

      License

      Copyright (c) 2023 Bruno Florentino Matos , Letícia Gibelle (Autor)

      Creative Commons License

      This work is licensed under a Creative Commons Attribution 4.0 International License.

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      All articles are published under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided that the original work is properly cited.

       

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