MUNICIPAL TAX REFORM PROPOSAL: AN ANALYSIS OF IPTU AND ITBI TAXES IN LINHARES, ESPÍRITO SANTO. REMUNOM, [S. l.], v. 12, n. 1, p. 1–24, 2025. DOI: 10.61164/rmnm.v12i1.4235. Disponível em: https://remunom.ojsbr.com/multidisciplinar/article/view/4235. Acesso em: 12 apr. 2026.