O ITCMD E A SUCESSÃO FAMILIAR: CAMINHOS PARA UMA TRIBUTAÇÃO JUSTA E EFICIENTE

The Tax on Transmission Cause Mortis and Donation (ITCMD) holds a central position in the taxation of family successions in Brazil, serving as a state revenue instrument and directly impacting the intergenerational organization of assets. This research aims to investigate the main practical and legal challenges arising from the application of ITCMD in probate processes, donations, and succession planning. It seeks to analyze constitutional aspects, divergences in interpretation among the states, as well as the economic and social effects of taxation on families. The relevance of the study lies in the fact that ITCMD, while aiming to ensure fiscal and redistributive justice, may also represent bureaucratic and financial obstacles for families undergoing succession processes. The general objective of the research is to analyze the incidence of ITCMD in family successions, identifying the practical and legal challenges arising from its application within the Brazilian legal framework. To achieve this, the following specific objectives were established: to examine the constitutional and infraconstitutional nature of ITCMD; to identify the main divergences in the application of the tax among Brazilian states; to evaluate the economic and social impacts of succession taxation on families; and to investigate legal and practical solutions to reduce conflicts and inefficiencies in ITCMD application. The methodology adopted will be qualitative, descriptive, and exploratory, based on bibliographic and documentary research. The study highlights that the incidence of ITCMD in family successions faces challenges related to uniformity and practical application. It emphasizes the need for legislative simplification and the adoption of efficient succession planning mechanisms. Such measures can balance tax collection with the protection of family assets.