Reforma tributária e imposto sobre grandes fortunas: um caminho para a justiça fiscal no Brasil?

Abstract

The aim of this paper was to examine the structure and evolution of the Brazilian tax system, addressing the current tax reform and its impacts. In addition, it sought to encourage reflection on the feasibility of instituting the Large Fortunes Tax as an instrument for promoting tax justice in Brazil. Within this perspective, the problem faced was the discrepancy between the constitutional principle of isonomic treatment and contributory capacity and the reality experienced in the country, where tax inequality is observed in practice, with the tax burden falling disproportionately on the lower income classes. In a post-pandemic scenario, which has accentuated the economic crisis and social inequalities, the Large Fortunes Tax, constitutionally provided for but unregulated, has once again been discussed. With the progress of the tax reform underway in the National Congress, the discussion about the IGF has also returned to a central position in the Brazilian public debate. The research thus sought to understand the role of tax reform in this scenario and to analyze whether its provisions perpetuate social inequality in the country, or whether they have a positive impact on the most economically vulnerable population. Finally, the methodology used to carry out this research was the inductive method. This method, based on premises, is a mental process that, from a grouping of facts or phenomena of the same kind and the observation of the constant relationship between them, leads to probable conclusions.