Tax on large fortunes and tax reform in Brazil
Palabras clave:
Wealth Tax, National Tax System, Tax reform, AccountingResumen
Brazilian taxation disproportionately taxes low-income citizens when compared to those with great wealth. Thus, revenue is reduced since low taxes on high values result in significant funds. Therefore, current programs to support national development are no longer founded or are discontinued due to lack of budget, as well as national economic security is reduced. The objective of this work is to present the relevance of charging the Wealth Tax, based on the Brazilian Tax Reform, as a means of promoting economic security and the country's development. Eight articles were selected, where an analysis was made of the main points defended by the authors, who unanimously demonstrated concern about the STN and the effects of the implementation of the IGF in Brazil. Among the points observed, the following stand out: the process of evolution of the tax burden in Brazil; the need for a new tax reform and the creation of a tax on financial transactions in order to promote efficient tax collection and; the Tax on Great Fortunes and its characteristics, demonstrating its relevance within the reform process in the National Tax System (STN). The study was carried out through qualitative bibliographic research.
