MUNICIPAL TAX ON THE INCREASE IN VALUE OF URBAN LAND: A LOOK AT A FASHION TRIBUTE

Abstract

This paper is make a simple approach to IIVTNU, a before almost imperceptible tribute, but the economic crisis has taken a very topical. It begins with the study of its nearly century-old history, then examining each of its elements. Special attention to the problem of objectively quantified, which allows cases in which there is no increase in value is taxed is dedicated. It also describes the method for determining the amount, including a case study. The paper ends with future prospects tribute, proposing integration in the IBI.