Imposto sobre grandes fortunas: análise em face das peculiaridades da realidade brasileira

Abstract

In the last decades, the accumulation of capital in the hands of a small number of people is a phenomenon that is intensifying in the world, so that the economic and social inequality is returning to previously experienced levels, with high probability of reaching record historical levels if nothing is done. History has shown that only major wars and public intervention have impacted the issue of inequality in ways that reduce its rates. As we do not wish to face yet another armed conflict of world proportions, we focus on the figure of the State as the only entity able to tame the excesses in a capitalist market system, to combat the increase of inequality and to reduce the high levels in which it is found. From the rawlsian point of view, inequalities are even admitted, but provided that they are to the benefit of the underprivileged and are not excessive enough to weaken the democratic regime itself and the ability of all citizens to influence political decisions in an equal way. In Brazil, which is one of the most unequal countries in the world, instead of developing instruments that slow the growth of concentration and inequality, the government is, on the contrary, intervening in a way to provide the reproduction of these phenomena, as is verified by the eminently regressive tax policies. In effect, the tax system in force in Brazil is full of incongruities and distortions, having as its main characteristic its regressive character, burdening more consumption and income from salaried work than patrimony and capital income. Here, most of the income and capital of the richest are not subject to taxation in a manner compatible with the principle of taxable capacity and with the idea of a fair distribution of the tax burden. In this context, along with several other tax tools made available to the legislator, the introduction of the tax on large fortunes would have the capacity to make the distribution of the brazilian tax burden less unfair, fulfilling the principle of contributory capacity and contributing, in the end, to the very realization of tax justice in our country. In addition, it can be seen in this exaction an important tool to increase the efficiency of administrative and fiscal control - with a consequent increase in total tax collection - and to combat social and economic inequalities. It is considered, however, that the redistributive function of the tax on large fortunes would only be effective if the resources collected were destined to the realization of distributive justice.