A institução do imposto sobre grandes fortunas como mecanismo para minimizar os efeitos da atual crise fiscal brasileira.

Abstract

The present monographic work revives the discussion about the legal feasibility and economic-financial usefulness of the tax on large fortunes at the moment when Brazil goes through the current financial crisis. The purpose of the study was to demonstrate an alternative based on a fairer and more conscious form of taxation, linked to principles enshrined in the constitution and other branches of the legal system. Concepts of principles that guide and give base to the institution of the tax are explored throughout the research; one also explains how the tax would work, highlighting which type of legislation would be able to institute it, based on analyzes of texts proposed to the national congress and analogy to other taxes already established. Objective data, such as concepts about the deficits and their history, have been presented so that the evidence of the factor that causes them can be clearly defined, so that results can be optimized more effectively, as well as the product of collection through of estimation with determined subjects, in addition, information was presented that attest the contributory capacity of the individuals who would pay such tax, and with this examination, it was possible to confirm the hypothesis of a useful alternative to minimize the effects of the present financial crisis in the Brazilian state. In this context, the calculation made from the assets of the 180 richest people in the country and using the tax elements defined in Senate law 128/2008, it was verified that it would be possible to raise approximately 10 billion reais annually. Therefore, it is estimated that considering all potential contributors, the Tax on Large Fortunes would allow a collection of 20 billion reais. From these figures one concludes the importance of imposing the aforementioned tax, however, the country's fiscal deficit also depends on additional policies that promote the necessary reforms to only achieve the principle of budget balance, enable the Brazilian state to carry out the necessary investments and give its share of contribution to the resumption of the country's growth.