Estudo comparado do regime jur??dico da tributa????o do imposto sobre a heran??a e doa????es: ITCMD brasileiro com a pr??tica de outros pa??ses

• Ano de defesa: 2016
• Autor(a) principal: Chaib, Fl??vio
• Orientador(a): Valad??o, Marcos Aur??lio Pereira
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Cat??lica de Bras??lia
• Programa de Pós-Graduação: Programa Strictu Sensu em Direito
• Departamento: Escola de Humanidade e Direito
• País: Brasil
• Palavras-chave em Português: Heran??a; Sucess??o; Tributa????o; Imposto sobre transmiss??es causa mortis e doa????o
• Área do conhecimento CNPq: DIREITO
• Resumo em Inglês: The tax on transmissions based on death and donation (ITCMD), in Brazil, despite being one of the oldest taxes, has recently aroused interest in doctrine. The recent increase and progression in the rates practiced by the States, the improvement in inspection techniques and the need for an efficient succession planning were the factors that contributed the most to the study of lawyers. Thus, exploratory, bibliographical and documentary research, based on the countries in which the highest rates exist, the analysis of the national tax structure and Piketti's research on the flow of inheritance, we verify the main aspects of the hypothesis of incidence of ITCMD on these countries and is compared with those applied in Brazil and the recommendations are made in the legal-tax model for the ITCMD. This confirms the inefficiency of the ITCMD tax regime in Brazil, which does not meet the current economic and social model, and points to a current tax regime as one of the lowest average rates, base for calculation, impersonality in the rules of passive subjection, complexity in the transfer of companies in succession by inheritance or donation, uniqueness in the rules for donations and inheritance and the risk of international double taxation. This shows the need for changes in the structure of Brazilian taxation, in which there is a concentration of revenues to the Union, and it is possible, ITCMD taxation to be an instrument of public policies for the modification of social inequalities and with great Collection potential, considering the data of the economy.
• Link de acesso: https://bdtd.ucb.br:8443/jspui/handle/tede/2213

The tax on transmissions based on death and donation (ITCMD), in Brazil, despite being one of the oldest taxes, has recently aroused interest in doctrine. The recent increase and progression in the rates practiced by the States, the improvement in inspection techniques and the need for an efficient succession planning were the factors that contributed the most to the study of lawyers. Thus, exploratory, bibliographical and documentary research, based on the countries in which the highest rates exist, the analysis of the national tax structure and Piketti's research on the flow of inheritance, we verify the main aspects of the hypothesis of incidence of ITCMD on these countries and is compared with those applied in Brazil and the recommendations are made in the legal-tax model for the ITCMD. This confirms the inefficiency of the ITCMD tax regime in Brazil, which does not meet the current economic and social model, and points to a current tax regime as one of the lowest average rates, base for calculation, impersonality in the rules of passive subjection, complexity in the transfer of companies in succession by inheritance or donation, uniqueness in the rules for donations and inheritance and the risk of international double taxation. This shows the need for changes in the structure of Brazilian taxation, in which there is a concentration of revenues to the Union, and it is possible, ITCMD taxation to be an instrument of public policies for the modification of social inequalities and with great Collection potential, considering the data of the economy.