PROGRESSIVIDADE E JUSTIÇA FISCAL NO ITCMD

Abstract

The purpose of this article is to analyze whether the progressiveness of the ITCMD established by EC 132/2023 meets tax justice. The specific objectives are to explain about the ITCMD, including its definition and historical notes, define the concept of contributory capacity and its relationship with the progressiveness of the tax, define the concept of tax justice, introduce the topic of tax reform and list what is expected with the progressiveness of the ITCMD. The methodology used is bibliographical research. The ITMCD has a legal provision in article 155, I of the Federal Constitution and until 2023 there was no constitutional provision that would oblige states to stipulate progressive rates for this tax. However, EC 132/2023 inserted item VI into art. 155, § 1 of the Constitution establishing that the ITCMD “will be progressive due to the value of the share, legacy or donation”. This constitutional change can contribute to better use of tax collection and consequent income distribution, since collection will be aligned with the taxpayer's ability to contribute. The research results indicate that the constitutional imposition of the tax rate, in fact, contributes to fiscal justice.