A tributação da herança sob um enfoque de justiça: considerações e propostas para um correto aproveitamento tributário das heranças nos sistemas do ITCMD e do IRPF

Abstract

This dissertation is intended to study the system of inheritance taxation in light of the Constitution and the values of Liberalism, in order to verify the legitimacy of the current model and to present proposals to improve the systems of Imposto sobre Transmissão Causa Mortis e Doação – ITCMD and Imposto de Renda das Pessoas Físicas – IRPF. In light of the philosophical conception adopted as framework, the purpose of the taxation of inheritances and the coherence between it and the model of taxation currently adopted in Brazil will be verified. In order to enrich this study, inheritance taxation models practiced in foreign countries will also be evaluated. Based on this first analysis, conclusions will be presented on the inheritance taxation systems in force in Brazilian States, indicating their positive and negative points. Continuing the study, the constitutional feasibility of including gratuitous receipts in the tax base of the IRPF will be analyzed. And after an afirmative answer, the advisability of adopting such rule change will be checked considering the need to point an ideal model of taxation.