Imposto sobre as grandes fortunas: estudo luso-brasileiro acerca da sua admissibilidade

Abstract

Large fortunes taxation has been used as a way of achieving a double goal: to improve the distribution of income and wealth and to enable the state to achieve higher levels of revenue to cope with the deep economic crisis. In this study we discuss solutions that have being adopted in Brazil and Portugal aiming at these ends and their specific contours. We also added some data on solutions adopted in other countries, especially European ones, and discussing some of their essential characteristics. Lastly, it reflects on the advantages and disadvantages of adopting these tax models by systematizing the positive and negative aspects of establishing of a tax on large fortunes. Besides that specific difficulties will faced, both theoretically and concrete plan, its im plementation. The relevance of this research is also based on the fact that, in particular, the diffi culties of these tax models are pointed out in view of the structuring fiscal principles and the general idea of justice that support today’s tax systems are based on.