O imposto sobre grandes fortunas no Brasil como instrumento de capacidade contributiva isonômica

Abstract

This paper is an analysis of the tax on large fortunes as an instrument of isonomic contributive capacity. To this end, it was first necessary to analyze the contextualization of the concentration of wealth and social inequality in Brazil, through a historical and evolutionary study, with national and international data. Next, a study of the Brazilian tax system in general and the principles of ability to pay and tax equality was conducted. Then, it was possible to verify the possibility of applying the tax on large fortunes in Brazil, under the aegis of the principle of ability to pay and tax equality. The method used in this paper was hypothetical-deductive, using a theoretical approach based on structuralism, through bibliographic research.