A mensuração da riqueza e o imposto sobre grandes fortunas no Brasil

Resumo

The measurement of assets to be considered as a calculation basis for the institution of the Tax on Large Fortunes (IGF) is the research object of this study. The IGF is foreseen in the Federal Constitution of 1988, in its article 153, item VII, being the responsibility of the Union its regulation, which must be done through a Complementary Law. However, to date, even with some bills already presented, the aforementioned tax has not yet been instituted. The IGF is levied on large fortunes, and the analysis and differentiation of wealth and large fortunes is essential. The tax is generally applied to a person's equity, that is, to assets less liabilities and, for a better analysis of the IGF in the social economic situation in Brazil, a study was carried out in order to record the highest concentration of wealth among Brazilians. The theme generates discussions even without having been regulated, considering that it deals with the financial impact that such a tax can generate, while exploring the problems of tax justice. The IGF, acting as a supplementary tax, would have the power to fall on the stock of wealth, thus reducing social inequality and the concentration of wealth. Currently, several bills are passing through the legislature, with the justification for imposing the tax on assets being the largest transaction of these assets, in order to allow adequate social allocation to the asset, greater possibilities for investments and increased collection. Also, since the largest concentration of Brazilian assets is made up of fixed assets, special attention would be needed to the undervaluation of these assets, a problem already faced by Brazil when it comes to taxation on this asset. Thus, the necessary conceptualization of large fortunes, in addition to the observation of the greatest concentration of great wealth in Brazil, allied to the analysis of legislative proposals in progress in Brazil, with emphasis on the measurement of great fortunes for tax purposes and the measurement of real estate assets constitute an object of the present research.

Ficha do documento

Tipo

Dissertação

Ano

2024

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/35890

Palavras-chave

Imposto sobre grandes fortunasJustiça socialConcentração de riquezaSubavaliação imobiliáriaWealth taxSocial justiceWealth concentrationReal estateUndervaluationDireitoDireito tributário - BrasilImposto sobre a fortunaRenda - Distribuição