Benefícios fiscais da pessoa com deficiência: uma análise do inciso VII o artigo 92 da Lei nº 7.799/02.

Abstract

The present work seeks to analyze the tax benefits that people with receive in the state of Maranhão during the moment of acquisition of vehicles, based on what the caput and item VII of article 92 of Law no. 7,799 / 2002 (State Tax Code). Going through the bibliography on the struggle for the inclusion of this population, marked by injustices, prejudices, teachings and overcoming, the research undertaken here presents a overview of the issue, with the aim of entering the field later taxation, since tax exemptions, credit exclusion modalities tax, are mechanisms that make the acquisition of vehicles less costly, providing the achievement of social inclusion for people with disabilities. In addition, they are a means of achieving the objectives foreseen for the State, aiming at the construction of a just, solidary society, with a view to reducing social differences. The research then discusses the tax guidelines of the applicable in these cases, in order to finally analyze the effectiveness of the use of this tax benefit for people with disabilities in Maranhão. For more information information as it happens in practice, undertook a documentary survey with the Secretariat of Finance of the State of Maranhão - SEFAZ and as a technician complementary data collection semi-structured interviews with members of the protection folder for the rights of persons with disabilities of the Secretary of State for Human Rights and Social Participation - SEDIHPOP and the State Forum for People with Disabilities of Maranhão.