MESQUITA, M. R. S.; MESQUITA, Maycon Ribeiro da Silva.
Resumen:
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.