Imposto sobre grandes fortunas e a viabilidade de sua implantação no Brasil

Abstract

The Tax on Large Fortunes (IGF) is provided for in the Federal Constitution of 1988, in its art. 153, but has not yet been established by the competent taxation body, so that it has no regulations. In this way, the present work, through a descriptive, bibliographical and qualitative research, aims to verify the viability of the implantation of this tax in Brazil. With regard to the specific objectives, it is worth highlighting the literature in the cases of tax implementation in Argentina, Uruguay and Colombia and the identification of the positive and negative aspects of the implementation in these countries, from then on to analyze possible impacts that the implantation of the could even cause in Brazil. It has been found that this form of taxation is much criticized in the countries that have adopted it in Latin America and has already been abandoned by the more developed countries. The promises of a more egalitarian distribution of income in countries that have adopted the IGF have not been fulfilled in their entirety. There are still suspicions of double taxation in some cases. In Brazil, several bills passed in the Chamber and Senate, but none were complied with. Among the justifications are the high cost to evaluate the equity, despite the satisfactory collection obtained by the countries that adopt it.