Comparative law notes
Under the Brazilian Tax Code (Law No. 5,172/1996, section 5), there are three types of "tributo" (i.e., "tributo"is the Brazilian term that refers to a compulsory contribution to state revenue in general and which can be translated as "tax in the broader sense" or "levy" ): "imposto", which can be translated as "tax" (in the strict sense); "contribuição", which can be translated as "contribution"; and "taxa", which can be translated as "fee".
