O imposto sobre grandes fortunas frente a crise fiscal brasileira.

Abstract

The present study aimed to demonstrate that the institution of the Tax on Large Fortunes (IGF) shows itself as an alternative to the Brazilian fiscal crisis, since it is guided by a more just and efficient taxation, linked to principles inscribed in the constitution and others. legislative diplomas of the national legal system. For that, the concepts of principles that guide and base the institution of the tax are presented; it also brings the hypothesis that the tax works, showing its possible legislative basis capable of instituting it, with a focus on texts of proposals submitted to the National Congress, seeking its feasibility in analogy with other taxes that have already been instituted. Objective data were presented, such as concepts about the deficits and their history, in the search to know the factors that cause it, in order to optimize the results, as well as the product of the collection through an estimate with determined subjects. In addition, information was presented that attested to the taxpayers' ability to pay such tax. From this analysis, it was possible to confirm the IGF hypothesis as a viable alternative to minimize the effects of the current financial crisis that is plaguing Brazil. In this context, the calculation made from the patrimony of the 180 richest people in the country and using the tax elements defined in the Senate Bill No. 128/2008, it was found that it would be possible to collect approximately 10 billion reais annually. Thus, it is estimated that, considering the potential taxpayers, the Tax on Large Fortunes would allow a collection of 20 billion reais. From these figures, it can be concluded that the institution of the IGF is important. However, it is important to highlight that the country's fiscal deficit is very large, which leads us to the understanding that it also depends on additional policies that promote the reforms necessary to only then reach the principle of budget balance, enabling the Brazilian state make the necessary investments and give your share of contribution to the resumption of the country's growth.