O O IMPOSTO SOBRE GRANDES FORTUNAS: PROPOSIÇÃO ALTERNATIVA PARA PROMOÇÃO DA JUSTIÇA SOCIAL

Abstract

The implementation of the IGF, in theory, can be one of the possible instruments for the construction of a free, fair and supportive society, in addition to reducing social inequalities, objectives set out in the Constitution sought in a Democratic State of Law. This ideal of a democratic republic stems from the intention of the original constituent to establish in the constitutional text the principles of legality and equality, in addition to an extensive list of fundamental rights and guarantees. Despite the obstacles encountered in the implementation of the aforementioned tax, it is certain that such obstacles lack a legal basis and reveal a lack of political will. In this sense, the basis of this work is the institution of the IGF with a propositional intention of an eminently social nature, aimed at contributing to the reduction of social inequalities, through the taxation of holders of great fortunes in Brazil, transforming this Tax and freeing it from limitations specific to its implementation, as a special contribution, to the promotion of tax justice and tax equity. Human dignity must come to the fore and the State cannot refrain from implementing social justice in practice, acting as an active driver of distributive justice. But this is a structural path to be followed, and this demands political changes so that laws are changed in favor of the common benefit, which is the real distribution of income and wealth. Taxing the most fortunate is not the solution to all Brazilian problems, from the point of view of tax justice, but it is a good start for promoting distributive justice and, not only that, earmarking the collection of said taxation with specific objectives, as is the final proposal of this work, so that, in this way, resources not only change pockets, but come out of the pockets of a few and will contribute in some way to a certain objective: investments in health and mainly in education, with the exception of understanding diverse, root of all structural correction.