Improvement Contribution and the Democratic State of Law

Authors

  • Bruno Florentino Matos Ordem dos Advogados do Brasil Author
    • Letícia Gibelle Ordem dos Advogados do Brasil Author

      Keywords:

      Tax Law, Democratic State of Law, Improvement Contribution

      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

      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

      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.

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      Published

      2023-12-06

      Data Availability Statement

      Data are available within the body of the article.

      Issue

      Vol. 1 No. 42 (2023): VIII CONGRESSO DE ATUALIZAÇÃO JURÍDICA DA OAB DE BAURU

      Section

      Articles

      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.

      This journal provides immediate open access to its content, based on the principle that making scientific knowledge freely available to the public supports a greater global exchange of knowledge.

      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.

       

      How to Cite

      Improvement Contribution and the Democratic State of Law . Revista ESASP - Revista Científica Virtual da Escola Superior de Advocacia da OAB/SP, [S. l.], v. 1, n. 42, p. 11–18, 2023. Disponível em: https://revista.esaoabsp.com/index.php/esa/article/view/187. Acesso em: 21 may. 2026.

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