Regulamentação do Imposto sobre Grandes Fortunas

Abstract

This paper presents an evolutionary analysis of proposed regulations on wealth tax by complementary bills presented to the Câmara dos Deputados, since the enactment of the 1988 Federal Constitution, until May 2016. We examined the experiences of wealth tax in the world, for their understanding and comparison with the implementation of trials in Brazil. The analyzed legislation was extracted from the website of Câmara dos Deputados and then performed a literature review of the fifteen texts proposing the application of the tax. In order to verify the changes on the wealth tax regulatory process, the following topics were considered: the concept of fortune, taxpayer exemption limit, tax calculation basis, tax rate, deductions, measures against tax evasion and situation processing. The analysis showed that, except for the exemption limit and tax rate, there is a broad similarity between the fifteen proposed texts. Finally, it was concluded that despite the large number of proposals, there is no significant developments in the wealth tax regulatory process and possibly in Brazil the tax charged on large fortunes continue appearing in art. 153, section VII of the Constitution, without effect.