IMPOSTO SOBRE GRANDES FORTUNAS (IGF): VIABILIDADE DA REGULAMENTAÇÃO COMO INSTRUMENTO DE JUSTIÇA FISCAL

ABSTRACT This article addresses the lack of regulation of the Wealth Tax (IGF), established by the 1988 Brazilian Constitution, and its impact on fiscal justice. Based on a theoretical and comparative approach, it examines the constitutional foundations of progressive taxation and the principle of ability to pay. International experiences are presented to demonstrate the IGF’s potential as a tool for wealth redistribution. Given the high concentration of income in Brazil, the study concludes that implementing this tax is an urgent step toward building a fairer and more equitable tax system. KEY WORDS: Wealth Tax. Fiscal Justice. Ability to Pay. Social Inequality.