Análise tributária e social sobre a viabilidade de instituição do imposto sobre grandes fortunas no ordenamento jurídico brasileiro

Abstract

This scientific article aims to investigate the possibility of establishing the Tax on Fortunes (IGF) in Brazil. This is because the Constitution of the Federative Republic of Brazil of 1988 provided for the establishment of the IGF, which is the competence of the Union, however, more than thirty years after the promulgation of this Constitution, the aforementioned tax has not yet been created. The article analyzes some countries in which taxes similar to the IGF are already levied, as well as some Bills in progress in the National Congress, in order to verify the positive and negative aspects of the institution of this tax in the Brazilian legal system. The theoretical framework used was post-positivism and the deductive method was adopted as a methodological basis, through bibliographical research. The results of this article are in the sense that the IGF must be created in Brazil, since it is possible to obtain a considerable collection; there is no inspection difficulty because there are inspection mechanisms; and its institution, by itself, is not capable of generating capital flight.