A tributação sobre heranças e doações no Brasil e suas implicações na efetivação da justiça distributiva

Abstract

The research aims to analyze the taxation of inheritances and donations in Brazil based on the legal regime of Inheritance tax and donation tax, ITCMD, and its relation with the principle of contributory capacity and progressive taxation. It was sought to identify to what extent the states apply the rates according to the limit set by the Federal Senate, and how the tribute has been treated in the face of the political and economic instabilities that devastate the country. Based on Thomas Piketty's study of inheritance taxation in "Capital in the Twenty-first Century", and after documentary and bibliographical research based on various legal sources, it was analyzed how the state tax could provide a more just taxation, by discouraging the excesses of the accumulation of wealth, and consequent advancement of distributive justice. For this, some modifications were suggested in the collection of the tax.