Imposto sobre grandes fortunas: possibilidade de implementação como manifestação da equidade tributária

• Ano de defesa: 2022
• Autor(a) principal: Oliveira, Toni Pinto
• Orientador(a): Trevisan, Rosaldo
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Católica de Brasília
• Programa de Pós-Graduação: Programa Stricto Sensu em Direito
• Departamento: Escola de Humanidades, Negócios e Direito
• País: Brasil
• Palavras-chave em Português: Fortuna; Imposto; Equidade
• Palavras-chave em Inglês: Fortune; Equity; Tax
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://bdtd.ucb.br:8443/jspui/handle/tede/3137

The present work has by scope the study of the wealth tax, under the aspect of tax equity, seeking the legal and administrative parameters necessary for the implementation of this tax to contribute to the advancement in the fulfillment of public policies that vision to provide the construction of a fair and fiscally solidary tax system. It seeks to reveal that the implementation of the tax goes beyond the collection criterion insofar as it could work as a tool for the deconcentration of income and wealth, in order to contribute to tax equity. Thus, after the relevant clarifications to the tax and its principles, the criteria of fiscal justice that justify the use of this tax as a tool to promote equity in taxation will be addressed. In addition, it is especially important to compare the taxable event of the wealth tax and the taxable event of the income tax, so that there is no doubt as to the scope and purpose of one and the other, evaluating the objective criteria that justify the coexistence of both taxes. Finally, the complementary bills that aim to regulate the institution of the wealth tax in the Brazilian legal system will be evaluated.