Introdução do imposto sobre grandes fortunas sob a ótica das experiências internacionais
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TCC
Date
2022-06
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item.page.citationsscopus
Authors
Ribeiro, Lucas Lima
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Cracken, Roberto Nussinkis Mac
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Abstract
O presente trabalho tem como escopo a análise do Imposto Sobre Grandes Fortunas,
na forma como está previsto da Constituição Federal e como foi implementado
internacionalmente. Será feita uma análise quanto ao imposto em si, partindo de seu histórico,
à sua materialidade, possibilidade de implementação, as impressões da doutrina quanto às
possibilidades de sua implementação e um resumo do histórico do que os como os países
adotantes do tributo o fizeram e quais foram seus efeitos. A análise das experiências
internacionais contará com comentários comparando os modelos com o que seria observado no
Brasil, caso aqui fossem aplicados.
The present work has as scope the analysis of the Wealth Tax, as it is foreseen in the Federal Constitution and how it was introduced internationally. An analysis will be made regarding the tax itself, starting from its background history, its materiality, the possibility of implementation, the impressions of the doctrine regarding the possibilities of its implementation and a summary of the its history abroad, pointing out the effects that were observed. The analysis of international experiences will include comments comparing the models with what would be observed in Brazil, if they were applied here.
The present work has as scope the analysis of the Wealth Tax, as it is foreseen in the Federal Constitution and how it was introduced internationally. An analysis will be made regarding the tax itself, starting from its background history, its materiality, the possibility of implementation, the impressions of the doctrine regarding the possibilities of its implementation and a summary of the its history abroad, pointing out the effects that were observed. The analysis of international experiences will include comments comparing the models with what would be observed in Brazil, if they were applied here.
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Keywords
imposto sobre grandes fortunas , IGF , justiça fiscal , tributação , wealth tax , fair taxation , taxation , tax