A progressividade do ITCMD nos estados brasileiros: um estudo comparativo

Abstract

The present work has the objective of carrying out a comparative study about the use of progressivity in the transmission tax causa mortis and donation (ITCMD) in the Brazilian States, to find out which ones adopt this technique, in order to compare these laws from the contributory capacity and fair taxation points of view. This study conceptualizes these last two terms, analyzes the objective and subjective aspects of the ITCMD, criticizes Extraordinary Appeal No. 562.045 / RS, which considered the progressivity in the tax in question constitutional, analyzes the current laws of the ITCMD in all Brazilian states and compares them qualitatively, to propose improvements to be adopted in Brazil. The hypothetical-deductive and comparative methods were used in the development of this monograph and its theoretical framework was based on post-positivism. It was found that out of the twenty-seven Brazilian states, fifteen use progressivity in both generating facts of the ITCMD, which are: Ceará, Distrito Federal, Goiás, Maranhão, Mato Grosso, Pará, Paraíba, Pernambuco, Rio de Janeiro, Rio Grande do Norte, Rio Grande do Sul, Rondônia, Santa Catarina, Sergipe and Tocantins. Still, it was observed that Bahia and Piauí adopt this technique only in the transmission of causa mortis and that Acre, Alagoas, Amapá, Amazonas, Espírito Santo, Minas Gerais, Mato Grosso do Sul, Paraná, São Paulo and Roraima do not use it in any fact generator. It was concluded that the progressivity adopted by Bahia, Ceará, Goiás, Paraíba, Pernambuco, Piauí, Rondônia, Sergipe and Santa Catarina is flawed, due to high rates on relatively low assets. Thus, the states of Maranhão, Mato Grosso, Pará, Rio de Janeiro, Rio Grande do Norte, Rio Grande do Sul and Tocantins have laws that are examples for the institution of progressivity in the ITCMD.