THE PROBLEM OF FALL COLLECTION AND AS POSSIBLE SOLUTIONS TO OVERCOME A FISCAL PROVISION OF CRISIS BY COVID-19 VIRUSES

Abstract

The Brazilian State has been facing in recent years a scenario of stagnation or low economic growth, aggravated by the pandemic caused by the Covid-19 virus, which triggered an extremely serious world economic crisis without precedent. In this perspective, the objective of this article is to analyze the possible alternatives to overcome or at least mitigate the current fiscal crisis, justifying itself by the need, more than ever, for greater State investment in the achievement of public policies to guarantee the minimum existential, which directly affects several individual and collective rights, especially of the poorest and most vulnerable. Based on several authors, we narrate the tax trajectory that the country has lived up to our current daily life, also contemplating the tax reform proposals that are under analysis (Proposed Amendments to the Constitution nº 45/2019 and 110/2019) and the eventual implantation of the IGF (tax on large fortunes), provided for in the Federal Constitution of 1988. This research uses the deductive method, through the analysis of the doctrine, dissertations, scientific articles and publications in the media, with notes on the authors' thoughts, indicating possible solutions or measures that can at least mitigate the serious fiscal crisis, such as the institution of the IGF.