Tributação da herança: uma análise segundo a legislação brasileira
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TCC
Date
2022-12
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Authors
Prado, Luciane Tomasi de Almeida
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Chimenti, Ricardo Cunha
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Abstract
A temática principal deste trabalho é buscar o entendimento sobre o Imposto de Transmissão
Causa Mortis e Doação, por meio de uma pesquisa descritiva e bibliográfica. Para isso, recorre
ao seu surgimento, evolução, descreve as principais características e alíquotas aplicáveis. A
Constituição Federal de 1988 prevê a competência tributária de acordo com a natureza do bem.
Em relação aos imóveis, o imposto é devido no Estado (ou Distrito Federal) que estiver
localizado. Porém, para móveis, títulos e crédito, a cobrança se dará no local que for processado
o inventário ou no domicílio do doador. Além da compreensão da arrecadação do referido
imposto, o objetivo é demonstrar o quanto a competência estadual reflete nas diferentes
alíquotas praticadas em cada estado do nosso país e a lacuna existente para a efetivação de uma
justiça tributativa.
The main topic of this paper is to aim an understanding of Causa Mortis and Donation Transmission Tax, by means of a descriptive and bibliographic research. In this regard, it resorts to its emergence, evolution, describes the main characteristics and applicable rates. The Federal Constitution of 1988 provides tax jurisdiction according to the nature of the asset. In relation to real estate, the tax is due to the State (or Federal District) in which it is located. However, for immovable properties, bonds and security, charging will be made at the place where the inventory is processed or at the donor's domicile. In addition to understanding the collection of this tax, the objective is to demonstrate how much state competence reflects in the different rates practiced in each state of our country and the existing gap for the realization of tax justice.
The main topic of this paper is to aim an understanding of Causa Mortis and Donation Transmission Tax, by means of a descriptive and bibliographic research. In this regard, it resorts to its emergence, evolution, describes the main characteristics and applicable rates. The Federal Constitution of 1988 provides tax jurisdiction according to the nature of the asset. In relation to real estate, the tax is due to the State (or Federal District) in which it is located. However, for immovable properties, bonds and security, charging will be made at the place where the inventory is processed or at the donor's domicile. In addition to understanding the collection of this tax, the objective is to demonstrate how much state competence reflects in the different rates practiced in each state of our country and the existing gap for the realization of tax justice.
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Keywords
imposto sobre Herança , ITCMD , progressividade , inheritance tax , progressivity