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
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Date
2021-12-07
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Universidade Católica do Salvador
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.
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Keywords
Imposto sobre grandes fortunas, Desigualdade econômica e social, Reforma tributária, Princípio da capacidade econômica, Justiça fiscal, Direito comparado, Great fortunes tax, Economic and social inequality, Tax reform, Principle of economic capacity, Tax justice, Comparative law