Tributação da herança: o resgate da função redistributiva do tributo na realidade brasileira

Abstract

This study treats the distributive justice grounds that justify the imposition of a stricter tax burden on inheritances and gifts, in line with the fundamental objectives of the Federative Republic of Brazil. The methodology used was the literature review that addresses the inequality theme in the field of political philosophy and economics, in order to elucidate the role of the state in the realization of social justice, particularly with regard to the democratic control of the intergenerational accumulation of wealth. The research aimed to carry out a critical and in-depth study on private property, inheritance and the concentration of income and wealth in households across generations. In this scenario, the study aimed to clarify the redistributive function of taxes charged on inheritances and gifts, with the exposure of the tax regime adopted in countries that used progressive taxation as an instrument of dispersing private property and socially produced wealth. From this, the study showed the historical evolution of inheritance taxation in Brazil and developed the basic parameters for the reform of the tax regime adopted, in order to rescue the redistributive purpose of the tax. Achieved these goals, it was possible to verify the legitimacy of imposing a more severe taxation on inheritances and gifts, in order to contribute to a better distribution of social wealth and the ideal of equal opportunities in the Brazilian context.