Revenues arising from the collection of taxes provided for in art. 145 of the Federal Constitution. CF, art. 145. General Concept: Current Revenue {Effective Revenue}. Part of: Classification of Revenue by Origin.
Revenues that increase the State's financial resources and do not have an effect on net equity. Examples are income from the realization of financial resources arising from the constitution of debts and income from the conversion of assets and rights into kind. Law No. 4,320/1964, art. 11, § 2. General Concept: Budget Revenue
Financial indicator calculated from the total Current Revenue of the federated entity, deducting: a) in the Union, the amounts transferred to the States and Municipalities by constitutional or legal determination and the contributions mentioned in subparagraph “a” of item I and in item II of art. . 195 (employer, worker and other insured social contributions […]