A implementação do Imposto sobre Grandes Fortunas no Brasil e seus benefícios econômicos e sociais

Abstract

Social inequalities exist in all nations, even if the registered proportions are different among themselves. There are many factors that lead to this inequality, however, disparities in income distribution are largely responsible. Taxes are levied in all nations as a way of financing State activities and a portion of these amounts reverts to health services, education, employment, among other rights that must be ensured to citizens. It happens, however, that at present, Brazilian taxation presents an extremely limited progressivity, thus, poor and rich collect taxes in similar proportions, even if the impacts are greater on the poor. This study was carried out with the main objective of evaluating the importance of implementing and regulating the Wealth Tax in income distribution and tax collection, as ways of providing the guarantee of the social well-being of the population through the revenue arising from this tax. The methodology used was based on statistical, economic, historical and theoretical data and materials from the main authors who developed studies on the taxation of large fortunes in Brazil and in other countries. It was found that the wealth tax has the potential to increase tax revenues, which can be applied in different ways for the benefit of the population. Adopting the system of taxation on wealth increases justice in the collection of taxes, treating the poor and the owners of great fortunes more isonomically. There are very rich people who collect low amounts of taxes, so the burden that taxes exert on the financial conditions of low-income people is much greater than that perceived by extremely rich people. There may be a greater propensity to spend or invest your money, rather than just accumulating it, as long as the established legislation creates mechanisms that prevent individuals from circumventing the legislation by registering assets in the name of others. Only through careful planning will it be possible to define details about wealth, collection ranges and rates, putting into practice this tax recognized by the Federal Constitution for over 30 years