Um breve olhar sobre tributo: conceito, classificação e espécies

Abstract

This study talks about the tribute in the Brazilian legal system, but also lists the classification of theories in tribute, and the peculiarities of each of these species. The classification of the tax in kind is cause of many disagreements between the various authors of the tax area. We decided to take the quinquipartida rating for being this the most currently accepted. Thus, the objective of contributing to the knowledge of the tax, as a means of funding from the State, and some of its main aspects. This work has been elaborated through bibliographical research in standards and in the doctrine that discuss the subject. It is concluded that the tribute must appear as object to be approached in constant research for, with that, enhance the knowledge of this instrument used by the State to promote the development of its people.