Banca de DEFESA: VINICIUS ROCHA DE ALMEIDA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : VINICIUS ROCHA DE ALMEIDA
DATE: 06/11/2025
TIME: 16:00
LOCAL: Meet
TITLE:

The Extrafiscal Nature of Tax Law as a Basis for the Creation of Public Policies to Promote the Inclusion of Autistic Individuals in the Labor Market in Porto Velho/RO

KEY WORDS:

Tax Extrafiscality. Tax Justice. Autism Spectrum Disorder (ASD). Labor Inclusion. Porto Velho/Brazil.

PAGES: 167
BIG AREA: Ciências Sociais e Aplicadas
AREA: Direito
SUMMARY:

This dissertation addresses the use of tax extrafiscality as an instrument for promoting public policies aimed at including individuals with Autism Spectrum Disorder (ASD) in the labor market. The research problem arises from the question: how can the extrafiscal nature of Tax Law be employed as a mechanism to foster the employment inclusion of autistic individuals, especially at the municipal level? The study stems from the researcher’s professional experience as Attorney for the Municipal Health Department of Porto Velho, during which, in light of the significant increase in ASD diagnoses, emerged the need to understand how Law could contribute to more humane, effective, and inclusive public policies. The general objective is to analyze the feasibility of using tax extrafiscality as a tool to encourage the hiring of people with autism in the municipality of Porto Velho, Brazil. The specific objectives include: investigating the historical and normative development of legal protection for persons with disabilities; identifying social and institutional barriers that hinder the employment inclusion of people with ASD; examining the theoretical and constitutional foundations of extrafiscality; and proposing legislative measures to create tax incentives for employers who promote autistic inclusion. The relevance of this research lies in the need to rethink the role of the tax system in light of human rights and social justice. The proposal highlights that taxation can transcend its revenue-raising function and act as a mechanism for inducing socially desirable behaviors, contributing to the realization of substantive equality. Socially, it seeks to expand opportunities and strengthen the sense of belonging of autistic individuals; economically, it demonstrates that inclusive tax policies represent investments with social returns; and legally, it reaffirms the transformative potential of Tax Law in promoting citizenship and dignity.The study is spatially delimited to the municipality of Porto Velho, Brazil, based on the local reality observed by the researcher, and temporally between 2020 and 2025, corresponding to the period of increased ASD diagnoses and the formulation of municipal inclusion policies. Methodologically, it adopts a qualitative approach of exploratory and descriptive nature, based on bibliographic and documentary research. Theoretical support includes legal, sociological, and economic works, as well as national and international legislation on disability and inclusion, particularly the 1988 Federal Constitution, the InternationalConvention on the Rights of Persons with Disabilities, the Brazilian Inclusion Law, and the Berenice Piana Law. Among the main theoretical references are Piovesan, Alexy, and Pasold, as well as tax law scholars such as Lobo Torres and Paulo de Barros Carvalho. The findings demonstrate that the strategic use of tax extrafiscality, especially at the municipal level, is an effective tool for fostering the labor inclusion of individuals with ASD. The research concludes that extrafiscal tax policies—such as the granting of property tax (IPTU) exemptions to employers or family members of autistic individuals—can strengthen family structures, promote citizenship, and stimulate corporate social responsibility. As a technical product, the dissertation presents a Municipal Bill Project proposing the creation of this tax incentive as an instrument for inducing the employment inclusion of people with autism.

COMMITTEE MEMBERS:
Presidente - 1109299 - DELSON FERNANDO BARCELLOS XAVIER
Interna - 1718398 - THAIS BERNARDES MAGANHINI
Externo ao Programa - 2363752 - BRENO DIAS DE PAULA - UNIR