Benefícios fiscais como instrumentos para propiciar a mobilidade da pessoa com deficiência no Brasil

Abstract

Public policies regarding the granting of tax benefits as instruments to promote the mobility of a person with disabilities should become objects of reflection due to the state duty of maximum effectiveness of the constitutional principles of human dignity and equal treatment before the law. In this sense, this resarch aims to evaluate the tax legislation of the Union, the State of Minas Gerais and the city of Juiz de Fora, regarding the granting of tax benefits aimed at providing mobility for people with disabilities. neoconstitutionalism and the theory of fundamental rights were the theoretical framework adopted, with emphasis on the works of Ingo Wolfgang Sarlet and Ana Paula de Barcellos. Acccording to the mentioned legal frameworks, an analysis regarding the legislation of tax benefits aimed at providing mobility for people with disabilities was carried out, indicating apparent faults and proposing changes in the relevant standards. In addition, it will be demonstrated that the establishment of tax benefits must be done in accordance with the Fiscal Responsibility Law to prevent the budgetary-financial imbalance of the granting entity.