A omissão legislativa do imposto sobre grandes fortunas e seus reflexos na justiça fiscal: desigualdade, concentração de renda e os desafios de sua implementação no Brasil

Abstract

This undergraduate thesis analyzes the legislative omission regarding the regulation of the Wealth Tax (Imposto sobre Grandes Fortunas – IGF) and its implications for fiscal justice and the structure of inequality in Brazil. Although the IGF is expressly provided for in Article 153, item VII, of the 1988 Federal Constitution, its absence of implementation reveals the distance between constitutional norms and the country’s political and tax practices. The research, qualitative in nature and exploratory in scope, was based on bibliographical and documentary analysis, drawing from data provided by institutions such as Oxfam, IPEA, and the World Inequality Lab, as well as the works of authors including Machado Segundo, Godoi, and Stiglitz. The findings indicate that the lack of regulation reflects a political and economic power structure that sustains a regressive and unequal tax system. The study demonstrates that legislative resistance arises not merely from technical concerns but from entrenched interests that benefit from maintaining the status quo. Therefore, more than a normative failure, the omission surrounding the IGF represents a symptom of the structural inequality that defines the Brazilian State, in which fiscal policies often preserve established privileges and reproduce historical disparities.