Arcabouço jurídico para a tributação de grandes fortunas e as potencialidades sociais
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Data
2023-07-19
Tipo de documento
Artigo Científico
Título da Revista
ISSN da Revista
Título de Volume
Área do conhecimento
Ciências Sociais Aplicadas
Modalidade de acesso
Acesso aberto
Editora
Autores
Kim, Danielle Tieme Hamasaki
Orientador
Ferreira Junior, Rubens
Coorientador
Resumo
Na contemporaneidade, em decorrência de diferentes fatores, as discrepâncias socioeconômicas pelo sistema-mundo estão se tornando cada vez mais evidentes, o que exige da organização social, medidas capazes de superar tal condição. Nessa esteira, o presente trabalho tem por objetivo abordar e analisar a tributação das grandes fortunas a partir do viés jurídico, em correlação com os possíveis benefícios sociais que essa medida pode propiciar, em direção a justiça social. Essa situação remete à problemática da acumulação e concentração de renda, inerentes ao sistema capitalista, enquanto fator de desequilíbrio social. Assim, o que se busca neste estudo é a reflexão de possíveis medidas que contribuam para regulações socioeconômicas, a partir do imposto sobre grandes fortunas, objetiva-se compreender de quais formas os princípios e concepções legais podem fundamentar a tributação de grandes fortunas, em sentido de diminuição das desigualdades e promoção da justiça social. Ainda, subsidiariamente, tende-se a explicitar quais são as possíveis contribuições para a economia a partir de tal imposto. Como metodologia, trata-se de uma pesquisa bibliográfica em que se tem por recurso de análise, a abordagem qualitativo-descritiva, partindo de análises pontuais em direção de entendimentos que possam ser generalizados. O que significa, por sua vez, a busca pela compreensão do fenômeno em seu contexto e integralidade. Como possíveis resultados, pode-se afirmar com certa segurança que as pesquisa nesse campo de estudo, apontam que a
tributação sobre grandes fortunas oportuniza transformações positivas para a organização social, no que concerne à justiça social.
In contemporary times, due to distinct factors, the socioeconomic discrepancies throughout the world-system are becoming increasingly evident, which requires the social organization, measures capable of overcoming such condition. In this vein, this paper aims to address and analyze the taxation of large fortunes from a legal standpoint, in correlation with the possible social benefits that this measure can provide, towards social justice. This situation refers to the problem of accumulation and concentration of income, inherent in the capitalist system, as a factor of social imbalance. Thus, what is sought in this study is the reflection of possible measures that contribute to socioeconomic regulations, from the taxation of large fortunes, it is aimed to understand in which ways the principles and legal conceptions can base the taxation of large fortunes, to reduce inequalities and promote social justice. Subsidiarily, we tend to explain what the possible contributions to the economy from such taxation are. As methodology, this is bibliographical research in which the resource of analysis is the qualitativedescriptive approach, starting from specific analyses towards understandings that can be generalized. Which means, in turn, the search for understanding the phenomenon in its context and integrality. As possible results, it can be stated with some certainty that research in this field of study indicates that the taxation of large fortunes provides opportunities for positive transformations for social organization, about social justice.
In contemporary times, due to distinct factors, the socioeconomic discrepancies throughout the world-system are becoming increasingly evident, which requires the social organization, measures capable of overcoming such condition. In this vein, this paper aims to address and analyze the taxation of large fortunes from a legal standpoint, in correlation with the possible social benefits that this measure can provide, towards social justice. This situation refers to the problem of accumulation and concentration of income, inherent in the capitalist system, as a factor of social imbalance. Thus, what is sought in this study is the reflection of possible measures that contribute to socioeconomic regulations, from the taxation of large fortunes, it is aimed to understand in which ways the principles and legal conceptions can base the taxation of large fortunes, to reduce inequalities and promote social justice. Subsidiarily, we tend to explain what the possible contributions to the economy from such taxation are. As methodology, this is bibliographical research in which the resource of analysis is the qualitativedescriptive approach, starting from specific analyses towards understandings that can be generalized. Which means, in turn, the search for understanding the phenomenon in its context and integrality. As possible results, it can be stated with some certainty that research in this field of study indicates that the taxation of large fortunes provides opportunities for positive transformations for social organization, about social justice.
Palavras-chave
Tributação sobre Grandes Fortunas, Distribuição de Renda, Justiça Social