LIMITS AND POSSIBILITIES FOR IMPLEMENTING THE TAX ON LARGE FORTUNES IN BRAZIL

Authors

  • Nayara Rodrigues Lima Faculdade Processus, DF, Brasil
  • Jonas Rodrigo Gonçalves Universidade Católica de Brasília, UCB, DF, Brasil
  • Danilo da Costa Universidade Católica de Brasília, UCB, DF, Brasil

DOI:

https://doi.org/10.17564/2316-381X.2022v9n1p251-264

Abstract

The theme of this article is the implementation of the Tax on Large Fortunes in Brazil. The following problem was investigated: "What are the advantages and disadvantages of implementing the Great Fortune Tax in Brazil?". The following hypothesis was considered “the effect of this tax can generate difficulties and harm to the Brazilian economic-tax order”. The general objective is to discuss the limits and possibilities for the implementation of the Tax on Large Fortunes in Brazil. The specific objectives are: to present the whole process of attempting to effect such a tax since the 1988 Constitution, to describe its possible effects on the country's economic development and to place it in the context of the Tax Reform. This work is important for an operator of the Law because it is a topic constantly debated and due to its complexity; for science, it is relevant because it presents the legal process that involves the theme adds to society because it is a tax that affects society. This is a qualitative theoretical research lasting six months.

 

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Author Biographies

Nayara Rodrigues Lima, Faculdade Processus, DF, Brasil

Link do Lattes: http://lattes.cnpq.br/3210684356486341
Link do Orcid: https://orcid.org/0000-0002-8328-9385
E-mail: nayararlima96@gmail.com

Jonas Rodrigo Gonçalves, Universidade Católica de Brasília, UCB, DF, Brasil

Doutorando em Psicologia; Mestre em Ciência Política (Direitos Humanos e Políticas Públicas); Licenciado em Filosofia e Letras (Português e Inglês); Especialista em Direito Constitucional e Processo Constitucional, em Direito Administrativo, em Direito do Trabalho e Processo Trabalhista, entre outras especializações. Professor das faculdades Processus (DF), Unip (SP) e Facesa (GO). Escritor (autor de 61 livros didáticos/acadêmicos). Revisor. Editor. CV Lattes: http://lattes.cnpq.br/6904924103696696. Orcid: https://orcid.org/0000-0003-4106-8071. E-mail: jonas.goncalves@institutoprocessus.com.br.

Danilo da Costa, Universidade Católica de Brasília, UCB, DF, Brasil

Mestrando em Educação. Especialista em Direito Constitucional e Processo Constitucional; em Direito Administrativo; em Direito do Trabalho e Processo Trabalhista. Licenciado em Geografia. Pesquisador. Editor. Professor universitário. 


Orcid: https://orcid.org/0000-0003-1849-4945 Lattes: http://lattes.cnpq.br/9522717317530051 Perfil Acadêmico: Google Scholar
Web of Science ResearcherID: ABH-3623-2020

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Published

2022-11-19

How to Cite

Lima, N. R. ., Gonçalves, J. R., & Costa, D. da. (2022). LIMITS AND POSSIBILITIES FOR IMPLEMENTING THE TAX ON LARGE FORTUNES IN BRAZIL. Interfaces Científicas - Direito, 9(1), 251–264. https://doi.org/10.17564/2316-381X.2022v9n1p251-264

Issue

Vol. 9 No. 1 (2022): Fluxo Contínuo

Section

Artigos

License

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