State of knoledge on the Urban Property Tax (IPTU)

a bibliometric and integrative analysis of brazilian scientific production

Authors

  • Anna Laura Pereira Rossi Instituto de Arquitetura e Urbanismo IAU USP
  • Tomás Antonio Moreira Instituto de Arquitetura e Urbanismo IAU USP

DOI:

https://doi.org/10.5935/cadernospos.v25n2p262-277

Keywords:

Bibliometrics, IPTU, State of knowledge

Abstract

This bibliometric study aims to analyze the state of knowledge about the Urban Property and Land Tax (IPTU) in Brazil. Using a methodological approach that combines quantitative and qualitative analyses, various databases were selected, and inclusion and exclusion criteria were applied to identify relevant studies from 1980 to 2020. A total of 726 publications related to the IPTU were found, addressing topics such as IPTU fundamentals, extrafiscality, tax law, municipal finance, among others. The analysis of the results revealed a predominance of the legal field in Brazilian research on IPTU, with a significant increase in publications from 2001 onwards. Additionally, reference authors and the main themes addressed in the studies were identified. These results contribute to the mapping and understanding of the accumulated knowledge about the IPTU, highlighting areas of interest and gaps for future research.

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References

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Published

2025-12-20

How to Cite

PEREIRA ROSSI, A. L.; ANTONIO MOREIRA, T. State of knoledge on the Urban Property Tax (IPTU): a bibliometric and integrative analysis of brazilian scientific production. Graduate Journal in Architecture and Urbanism, [S. l.], v. 2025, n. 2, p. 262–277, 2025. DOI: 10.5935/cadernospos.v25n2p262-277. Disponível em: http://editorarevistas.mackenzie.br/index.php/cpgau/article/view/17493. Acesso em: 7 feb. 2026.

Issue

Vol. 2025 No. 2 (2025)

Section

Other Researchers

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Copyright (c) 2025 Anna Laura Pereira Rossi, Tomás Antonio Moreira

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