Tribute is a masculine noun that means tax, rate or contribution. In some contexts it can also mean the act of providing tribute or cult to someone.
Originating from the Latin term tribute, the word tribute refers to something that is granted or surrendered by obligation, habit or necessity. In some cases, tribute was the name given to the amount paid by one state to another, as a sign of its dependence.
In ancient Rome, tribute was the tax paid by the vanquished to the winner and was sometimes a kind of payment for war expenses.
Tributes are a kind of tribute made in recognition of a person's work. Tributes are often paid to musical groups (tribute to Legião Urbana, tribute to Bob Marley), or to celebrities such as actors. Tributes are often made in memory of people who have passed away, where events in the life of the person in question are celebrated.
According to article 3 of the CTN (National Tax Code), a tax "is any compulsory pecuniary payment, in currency or whose value in it express, that it does not constitute a sanction for an unlawful act, established by law and charged through fully linked administrative activity."
In addition, article 5 of the CTN indicates that taxes can be divided into: taxes, fees, improvement contributions, compulsory loans and parafiscal contributions.
Federal, state and municipal taxes
Federal taxes are: COFINS (Social Contribution to Social Security Financing), CSLL (Social Contribution on Net Income), IE (Export Tax), ITR (Rural Territorial Property Tax), IOF (Tax on Credit Operations), GO (Tax on Income and Earnings of Any Nature), IPI (Tax on Industrialized Products) and PIS (Social integration program).
There are also state taxes, such as the ICMS (Tax on Circulation of Goods and Services) and municipal taxes, such as the CIP (Contribution to Fund the Lighting Service).
Taxes can also be classified as direct or indirect. Direct taxes (or taxes) have this name because the money is taxed directly from the citizens (for example: IPTU, IPVA). Indirect taxes are those that influence goods and services purchased or used by people. Although they do not affect the consumer directly (because they are charged to the producers), they have an influence on prices, indirectly affecting the consumer (ex: ISS, ICMC).
See also the meaning of tax credit.
