Navegando por Autor "Abade D.N."

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  • Artigo
    PROTECTION OF THE RIGHTS OF THE PERSONS WITH DISABILITIES AND THE PROHIBITION OF TAX RETURN PROTEÇAO DE DIREITOS DA PESSOA COM DEFICIÊNCIA E A PROIBIÇÃO DO RETROCESSO TRIBUTÁRIO
    Abade D.N.; Matsushita M.B.N. (2022)
    © 2022, Centro Universitario Curitiba - UNICURITIBA. All rights reserved.Objective: to analyze the protection of the Rights of Persons with Disabilities and the prohibition of retrogression in tax law. First, the paper intends to present the history of how international legal instruments for the protection of people with disabilities were created, and then demonstrate how tax law standards and the principle of prohibition of retrogression in tax law work as instruments to ensure the protection of people with disabilities. Finally, in order to illustrate the significance of tax law in the defense of the human and fundamental rights of people with disabilities, the article analyzes exemption limits in the state of São Paulo for persons with disabilities on the motorvehicle ownership tax (IPVA-Imposto sobre Propriedade de Veículo Automotor). Methodology: the research adopts an inductive approach, using bibliographic and documental research techniques, with a methodological objective aimed at exploring the theme and proposing a new way of understanding and accomplishing the study theme. Results: the doctrinal and jurisprudential evolution about the centrality of fundamental rights in the interpretation of the legal system, so that such rights began to guide the use of taxes and tax policy for the protection of guarantees of all and all. It is also demonstrated what are the relevant principles for a tax-tax policy aimed at the protection of human rights, specifically about the principle of prohibition of tax evasion. Contributions: the analysis of an indispensable theme for the protection of the rights of people with disabilities, which is the prohibition of retrogression in tax law, analyzing the (in)constitutionality of tax changes referring to the social inclusion of people with disabilities.