Uma análise do imposto sobre grandes fortunas no combate à pobreza

• Ano de defesa: 2024
• Autor(a) principal: Soares, Iana Brena Melo
• Orientador(a): Nunes, Cleucio Santos
• 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: Imposto; Grande fortuna; Combate à pobreza
• Palavras-chave em Inglês: Tax; Great fortune; Fight against poverty
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://bdtd.ucb.br:8443/jspui/handle/tede/3475

The scope of this presente work is to analyze the effectiveness of implementing the Great Wealth Tax (IGF) in Brazil, as a tool in combating poverty and inequality. This study begins by presenting the origin and basis of the IGF, which has a purpose set out in the Transitional Constitutional Provisions Act (ADCT), a description of the bills that attempted to regulate the constitutional mandate, a comparison with taxation in the type of contribution, as well as international experience. Assessing the causes of poverty and inequality in Brazil, it presents the tax system as one of its reasons and having as a diagnosis that the country's form of taxation is not capable of providing equity, it seeks to reveal the IGF as a possible solution for the eradication of misery, including its compatibility with constitutional tax principles. Finally, it presents the opinions in favor and against the application of the IGF in Brazil, so that it serves as a pillar if its implementation is actually carried out in the country.