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Regulamento do ITCD: imposto sobre a transmissão causa mortis e doação, de quaisquer bens e direitos do Estado do Ceará
Paperback
Publisher: Independently Published
Published: Jan 4 2026
Pages: 346
Weight: 1.32
Height: 0.72 Width: 7.00 Depth: 10.00
Language: Portuguese
Por ter como função principal a arrecadatória ou fiscal, ou seja, a de captar recursos financeiros para atender as atividades gerais do Estado, é considerado um imposto direto, na sua forma de percepção, o ônus é arcado pelo próprio contribuinte e não pode ser repassado. Cumpre, contudo, função regulatória ou extrafiscal, ao se estabelecer alÃquotas diferenciadas e diretamente proporcionais ao montante recebido por cada herdeiro ou donatário.
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