LIMITS AND POSSIBILITIES FOR IMPLEMENTING THE TAX ON LARGE FORTUNES IN BRAZIL

• Main Author: Lima, Nayara Rodrigues
• Publication Date: 2022
• Other Authors: Gonçalves, Jonas Rodrigo, Costa, Danilo da
• Format: Article
• Language: por
• Source: Interfaces Científicas. Direito (Online)
• Download full: https://periodicos.set.edu.br/direito/article/view/10168

The theme of this article is the implementation of the Tax on Large Fortunes in Brazil. The following problem was investigated: "What are the advantages and disadvantages of implementing the Great Fortune Tax in Brazil?". The following hypothesis was considered “the effect of this tax can generate difficulties and harm to the Brazilian economic-tax order”. The general objective is to discuss the limits and possibilities for the implementation of the Tax on Large Fortunes in Brazil. The specific objectives are: to present the whole process of attempting to effect such a tax since the 1988 Constitution, to describe its possible effects on the country's economic development and to place it in the context of the Tax Reform. This work is important for an operator of the Law because it is a topic constantly debated and due to its complexity; for science, it is relevant because it presents the legal process that involves the theme adds to society because it is a tax that affects society. This is a qualitative theoretical research lasting six months.