QUESTÕES SOCIOJURÍDICAS SOBRE A IMPLEMENTAÇÃO DO IMPOSTO SOBRE GRANDES FORTUNAS

Abstract

The article presented here examines in a synthetic way the Tax on Large Fortunes (IGF), provided for in article 153, VII, of the Federal Constitution of the Federative Republic of Brazil of 1988 (CF88), and which, since the promulgation of the Magna Carta until the present day, remains without a Complementary Law that regulates it so that it has all its effects in the legal world and in the life of the citizen. In this work, the Brazilian Tax System will be addressed, especially the Tax on Large Fortunes, The constitutional and legal principles that govern taxation in the national territory and the main taxes provided for in CF88. The bibliography research was based on the most accepted doctrine on the subject, on recent scientific productions, and on content produced by jurists in the national press. The scope of the work is a summary analysis of the various currents that deal with the regulation of the IGF, with a presentation of the difficulties for the implementation of the tax, the possible benefits for society and the obstacles to its full regulation. This, with the intention of bringing to light the discussion about socio-legal aspects of the IGF that is minimally addressed by the doctrine and practically forgotten by legislators for more than 30 years.