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    A arrecadação do imposto sobre heranças e doações no Brasil: uma análise da evolução e dos principais aspectos a influenciar seu desempenho de 2002 a 2017
    (Fundação João Pinheiro, 2019-03-29) Pacheco, Cristiano Scarpelli Aguiar; Wanderley, Cláudio Burian; Ferreira Júnior, Sílvio; Ferreira Júnior, Sílvio; Wanderley, Cláudio Burian; Carneiro, Ricardo; Souza, Carla Cristina Aguilar de
    In Brazil, historically, taxation on inheritance and donation has always been extremely irrelevant. Up until 1988 the maximum tax rate allowed was 2%. In that year, the Constitution awarded the Federal Senate the competency to establish a new maximum tax rate, and a rate of 8% was established in 1992. Nevertheless, the average tax rate applied by the federated states has always been around 4%, and not many of them have applied the maximum option offered. However, in the dawn of a new century, even without modifying the central legislation elements that regulate taxation, the federation states have had a large increase in tax revenue from the above-mentioned tax. Between 2002 and 2016 the tax grew 1,529% in nominal terms, 282% in proportion to the GDP and 233% in its relative participation when compared with other taxes of state competency. Moreover, during the economic and fiscal crisis that increased after 2015, for the first time there was a consistent movement for legal change in order to allow for a more expressive collection of the Causa Mortis Property Inheritance and Donation Tax, (ITCD). However, this movement did not succeed, especially after Michel Temer took office as Brazilian president. The option that remained for the federal states was to change their state legislation observing the rules in effect. Since then, 13 Federation states have implemented substantial changes in the ITCD tax rates. It is interesting to notice that, since then and even during a short analysis period, the results have not shown to be expressive, displaying even a nominal reduction in 2017. This paper intends to further investigate the variables which influence the collection of this tax, in an attempt to understand how the evolution of its collection happened, and identify the factors that may have contributed for its expansion. Another line of investigation adopted was to compare the performance of the states along the years and, from the legal changes put in effect recently, try to understand which factors may help explain the observed differences. A literature review was made to find these variables, and economic, political and cultural aspects were identified as being the main elements to explain the differences in tax structures. From this point, and from the data found available, variables that could represent some of these aspects were defined. At the end, variables of economic nature stood out, such as the declared net equity of income tax payers, which is important information that has recently been made available by the Internal Revenue Service. Also, demographic variables were used such as specific mortality rates, and legal changes made after 2015 and deemed to be more relevant were observed. Dispersion graphs, correlation and regression analyses were used to identify the importance of these variables. Lastly, since a large part of the tax calculation base comes from the taxation on urban and rural properties, some observations were made on the existing difficulties regarding the evaluation of these assets.