Imposto sobre grandes fortunas: implantação para enfrentamento emergencial e diminuição da desigualdade social

Abstract

Faced with the blatant Brazilian social inequality, the tax system is looking for a way out for a better income distribution, based on the principle of isonomy, since the great wealth accumulated in the country has not been taxed. On the other hand, it causes repudiation in most lower-class taxpayers, who experience the rich increasingly rich, also realize that they must contribute beyond income tax. Which in this context proposes the creation of the complementary law provided for in the Federal Constitution: the IGF - Tax on Great Fortunes. In view of the countless attempts made for decades to implement this tax, but which did not get off the ground, and due to the lack of this regulation, equity capital is increasingly being centralized in a few families, without a more dignified and proportional distribution among the lower classes. Casualties. And for that, it proposes solutions for the consolidation of this law and its effective institution in Brazilian society, exposing the objectives and benefits of the application of the revenue levied by the IGF, as well as analyzing the effect of the tax burden on the taxpayer's income, observing the principle of equality with emphasis on large fortunes and consolidation of the complementary law proposed by the Federal Constitution.