Imposto sobre grandes fortunas: uma análise quanto a sua instituição.

Abstract

This paper aims to analyze the creation of the Wealth Tax, which has been foreseen since the enactment of the 1988 Federal Constitution, and for more than 30 years the federal government has not yet used its tax competence to create it. In this context, we will investigate its institution in other countries, drawing a parallel with the taxes that are similar to the Brazilian "Grandes Fortunas". Starting from this premise it was necessary to make a study of the legislative delay, analyzing the main bills that are in progress in the Legislative Branch, the initial project being that of former president Fernando Henrique Cardoso. A specific topic was reserved to analyze a possible unconstitutionality of the device, verifying the application of constitutional tax principles compatible with this tax. It was evidenced that Brazil needs a tax reform, and the social nature that the tax on large fortunes has, could be a solution to achieve tax justice.