Isenção de tributos para pessoas com deficiência

Abstract

In a society based on the constant pursuit of individual financial success, the existence of people outside of physical and mental standards implies suffering the consequences of a prejudiced and inhuman view, whereby segregation would be the most appropriate way to treat this part of the population. The Federal Constitution of 1988 begins to underpin this field, paving the way for accessibility by treating people in their equality, based on the constitutional principle of the dignity of the human person. It is clear that people with disabilities are subject to certain limitations, which can lead to social and economic vulnerability. In view of this, the Government is led to create norms and rights to alleviate these difficulties, which the condition of disability may imply in their daily lives, in an effort to mitigate the disparity between people with disabilities and others, for example, with laws that guarantee their introduction into the labor market. This research aims, through a legal perspective, to address the concept of people with disabilities, the tax legislation, and the tax benefits to which these people are entitled, their importance and how to access them. Therefore, our proposal saw the need to resort to some infraconstitutional laws, such as decrees, normative acts and precedents, as well as the constitutional text itself. The Brazilian State aims to promote social inclusion, but in the same way that it equals, it also disqualifies with laws that separate more than include. Since there is a paradox that the State treats people with disabilities, including some and excluding others, it creates individuals trying to break this prejudiced and discriminatory view.