Análise crítica da implementação do imposto sobre grandes fortunas no brasil, à luz do princípio de capacidade econômicae considerações acerca dos obstáculos à sua implementação

Abstract

The present work proposes to critically analyze the institution of the Tax on Great Fortunes (IGF) in Brazil, and its central issue is the possibility of its institution in the Brazilian legal system as an instrument to reduce economic and social inequality. The research is qualitative, applied, exploratory, bibliographical, and survey in nature. Initially, we sought to address the reality of economic and social inequality present in the country, considering elements such as the Tax System as a possible aggravator of this inequality and what would be the fitting tax reform for Brazil. In a second part of the work, an examination is made of the Principle of Economic Capacity, analyzing it as a criterion to be used to structure an egalitarian tax system. Subsequently, a verification was carried out on what the so-called Great Fortunes are, and what the Constitution of 1988 lists says about the introduction of the IGF, including its social role, deficiencies and the main Complementary Law projects that it aims to regulate. Subsequently, a brief comparative study is made between the Brazilian tax system and the international experience, observing cases in which the institution of analogous taxes were successful, pointing out their paradigms regarding the citizen’s capacity to pay. Finally, there are the final considerations, from the arguments brought up as well as the confrontation of the forementioned foundations, by which the positive repercussions of the application of the IGF are pointed out and how to possibly overcome its deficiencies. Therefore, although the tax implementation is not a simple mission, it is considered valid.