Desafios da cobrança do ITCD sobre a holding patrimonial familiar no Brasil

• Ano de defesa: 2024
• Autor(a) principal: Cavalcante, Rebeca de Oliveira
• Orientador(a): Valle, Maurício Dalri Timm Do
• 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: ITCD; Imposto causa mortis e doação; Holding patrimonial familiar; Planejamento tributário; Planejamento sucessório
• Palavras-chave em Inglês: Donations inheritance tax; Family asset holding; Tax planning; Inheritance planning
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://bdtd.ucb.br:8443/jspui/handle/tede/3415

The present study not only aims to examine issues associated with tax evasion in the context of family wealth holdings concerning Inheritance and Gift Tax but also has the central objective of proposing improvements in the taxation of this tax. The intention is to conduct a meticulous analysis of the practices adopted by family wealth holdings to optimize their tax burden, evaluating whether such strategies are in line with current legislation. Identifying patterns of behavior that raise concerns about the legality and ethics of the operations of these structures, the study seeks to highlight gaps in tax legislation that may allow tax evasion. In addition to diagnosing existing challenges, the dissertation aims to contribute to improving the taxation of the tax. Critical analyses of current fiscal policies are presented, suggesting reforms that can mitigate the risks of tax evasion without compromising the legitimate use of holdings as legal instruments for wealth management. Thus, the work seeks not only to identify and analyze problems but also to offer insights and constructive proposals to enhance the tax system, ensuring a fairer and more efficient approach to the treatment of family wealth holdings in Brazil.