Tax on great fortunes in Brazil: for an equitable tax system

Detalhes bibliográficos
Autor(a) principal: Rodrigues, Hugo Thamir
Data de Publicação: 2021
Outros Autores: Daniel, Marli
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Justiça do Direito (Online)
Texto Completo: http://seer.upf.br/index.php/rjd/article/view/13237
Resumo: This article seeks to analyze the complexity of the current Brazilian taxation model, its main inequities, and its scope on the issue of social inequality, which excludes a significant number of people from accessing countless social rights. It has as objective to defend the feasibility of regulating and implementing the Tax on Great Fortunes (TGF), predicted in the Brazilian Constitution. Based on a systematic reading of the Constitution, the study concluded that, in order to build a fairer and more egalitarian society, Brazil needs to reformulate the Tax System. Such reformulation must count on progressive tax rates and a system that respects the contributory capacity of all, without, however, hurting the existential minimum, which includes the regulation of the TGF as a tool to mitigate the persistent inequalities in the country.
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spelling Tax on great fortunes in Brazil: for an equitable tax systemImposto sobre grandes fortunas no Brasil: por um sistema tributário equitativoThis article seeks to analyze the complexity of the current Brazilian taxation model, its main inequities, and its scope on the issue of social inequality, which excludes a significant number of people from accessing countless social rights. It has as objective to defend the feasibility of regulating and implementing the Tax on Great Fortunes (TGF), predicted in the Brazilian Constitution. Based on a systematic reading of the Constitution, the study concluded that, in order to build a fairer and more egalitarian society, Brazil needs to reformulate the Tax System. Such reformulation must count on progressive tax rates and a system that respects the contributory capacity of all, without, however, hurting the existential minimum, which includes the regulation of the TGF as a tool to mitigate the persistent inequalities in the country.Este trabalho busca analisar a complexidade do atual modelo de tributação brasileiro, suas principais iniquidades e a sua abrangência sobre o tema da desigualdade social, que exclui expressivo número de pessoas do acesso a incontáveis direitos sociais. Tem-se por objetivo defender a viabilidade para a regulamentação e implantação do (IFG), previsto na Constituição brasileira. Com base em uma leitura sistemática da Constituição, este estudo concluiu que, para a construção de uma sociedade mais justa e igualitária, o Brasil precisa reformular o Sistema Tributário. Tal reformulação deve contar com alíquotas progressivas de impostos e um sistema que respeite a capacidade contributiva de todos, sem, contudo, ferir o mínimo existencial, o que inclui a regulamentação do IGF como ferramenta para atenuar as desigualdades persistentes no país.Universidade de Passo Fundo2021-12-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://seer.upf.br/index.php/rjd/article/view/1323710.5335/rjd.v35i3.13237Revista Justiça do Direito; v. 35 n. 3 (2021): Justiça do Direito; 128-156Law of Justice Journal; Vol 35 No 3 (2021): Justice of Law; 128-1562238-32121413-7038reponame:Revista Justiça do Direito (Online)instname:Universidade de Passo Fundo (UPF)instacron:UPFporhttp://seer.upf.br/index.php/rjd/article/view/13237/114116285Copyright (c) 2021 Revista Justiça do Direitohttp://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessRodrigues, Hugo ThamirDaniel, Marli2022-07-06T00:35:06Zoai:seer.upf.br:article/13237Revistahttp://seer.upf.br/index.php/rjdPUBhttp://seer.upf.br/index.php/rjd/oairevistajusticadodireito@gmail.com2238-32121413-7038opendoar:2022-07-06T00:35:06Revista Justiça do Direito (Online) - Universidade de Passo Fundo (UPF)false
dc.title.none.fl_str_mv Tax on great fortunes in Brazil: for an equitable tax system
Imposto sobre grandes fortunas no Brasil: por um sistema tributário equitativo
title Tax on great fortunes in Brazil: for an equitable tax system
spellingShingle Tax on great fortunes in Brazil: for an equitable tax system
Rodrigues, Hugo Thamir
title_short Tax on great fortunes in Brazil: for an equitable tax system
title_full Tax on great fortunes in Brazil: for an equitable tax system
title_fullStr Tax on great fortunes in Brazil: for an equitable tax system
title_full_unstemmed Tax on great fortunes in Brazil: for an equitable tax system
title_sort Tax on great fortunes in Brazil: for an equitable tax system
author Rodrigues, Hugo Thamir
author_facet Rodrigues, Hugo Thamir
Daniel, Marli
author_role author
author2 Daniel, Marli
author2_role author
dc.contributor.author.fl_str_mv Rodrigues, Hugo Thamir
Daniel, Marli
description This article seeks to analyze the complexity of the current Brazilian taxation model, its main inequities, and its scope on the issue of social inequality, which excludes a significant number of people from accessing countless social rights. It has as objective to defend the feasibility of regulating and implementing the Tax on Great Fortunes (TGF), predicted in the Brazilian Constitution. Based on a systematic reading of the Constitution, the study concluded that, in order to build a fairer and more egalitarian society, Brazil needs to reformulate the Tax System. Such reformulation must count on progressive tax rates and a system that respects the contributory capacity of all, without, however, hurting the existential minimum, which includes the regulation of the TGF as a tool to mitigate the persistent inequalities in the country.
publishDate 2021
dc.date.none.fl_str_mv 2021-12-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://seer.upf.br/index.php/rjd/article/view/13237
10.5335/rjd.v35i3.13237
url http://seer.upf.br/index.php/rjd/article/view/13237
identifier_str_mv 10.5335/rjd.v35i3.13237
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv http://seer.upf.br/index.php/rjd/article/view/13237/114116285
dc.rights.driver.fl_str_mv Copyright (c) 2021 Revista Justiça do Direito
http://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 Revista Justiça do Direito
http://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade de Passo Fundo
publisher.none.fl_str_mv Universidade de Passo Fundo
dc.source.none.fl_str_mv Revista Justiça do Direito; v. 35 n. 3 (2021): Justiça do Direito; 128-156
Law of Justice Journal; Vol 35 No 3 (2021): Justice of Law; 128-156
2238-3212
1413-7038
reponame:Revista Justiça do Direito (Online)
instname:Universidade de Passo Fundo (UPF)
instacron:UPF
instname_str Universidade de Passo Fundo (UPF)
instacron_str UPF
institution UPF
reponame_str Revista Justiça do Direito (Online)
collection Revista Justiça do Direito (Online)
repository.name.fl_str_mv Revista Justiça do Direito (Online) - Universidade de Passo Fundo (UPF)
repository.mail.fl_str_mv revistajusticadodireito@gmail.com
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