Abstract
The purpose of this work is to investigate taxes, outlining their characteristics and purposes, aiming to provide citizens with a deeper understanding of the country's tax organization. It intends to clarify that the imposition of the tax burden serves a purpose beyond mere collection and maintenance of administrative structure, linked to the state's role in protection, regulation, and economic and social intervention. Throughout this article, a succinct analysis of the National Tax System will be conducted, with a special focus on the Wealth Tax (IGF), which, despite impacting a limited number of taxpayers, is considered an effective tool in revenue generation to combat social and economic inequalities in the country. The goal, therefore, is to contribute to a comprehensive understanding of the role of the IGF and its implementation in the national tax context.
