O imposto sobre grandes fortunas como forma de diminuir a desigualdade no Brasil

Abstract

This article aims to analyze whether the institution of the wealth tax, provided for in the Federal Constitution of 1988, would be an appropriate instrument to contribute to the reduction of social inequalities in Brazil, meeting the fundamental objectives of the Republic and promoting a more progressive tax system, from the perspective of the principle of isonomy, equality and ability to pay, in order to build a balanced nation based on the ideals of tax and social justice. To this end, the legal, economic and social elements that contribute to this scenario are analyzed, allowing us to see the social inequality in Brazil and in the world and how, through taxation in the democratic rule of law, we can achieve tax equity. A literature review on the subject was then carried out and the need for the creation of a complementary law to implement this tax was verified, in order to reduce tax regressivity and get closer to progressivity.