Banca de QUALIFICAÇÃO: VINICIUS ROCHA DE ALMEIDA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : VINICIUS ROCHA DE ALMEIDA
DATE: 17/10/2025
TIME: 15:00
LOCAL: Meet
TITLE:

The Extrafiscal Character of Tax Law as a Corollary for the Creation of Public Policies to Encourage the Inclusion of Autistic Individuals in the Labor Market in Porto Velho/RO

KEY WORDS:

Tax Extra-fiscality; Autism Spectrum Disorder (ASD); Inclusion; Labor Market; Porto Velho/RO.

PAGES: 157
BIG AREA: Ciências Sociais e Aplicadas
AREA: Direito
SUMMARY:

One of the greatest challenges in contemporary society is the effective inclusion of individuals with Autism Spectrum Disorder (ASD) in the labor market. Despite a solid regulatory framework, including the 1988 Federal Constitution and the Brazilian Inclusion Law, access to formal employment for the autistic population still faces significant obstacles, depriving them not only of financial sustenance but also of the sense of belonging and full citizenship. In this context, this dissertation hypothesized to analyze whether tax extra-fiscality can be considered a mechanism to promote public policies for the access of people with ASD to the labor market. The study was developed through a legal and social approach, focused on the function of taxation as an instrument to induce behavior rather than solely for revenue collection. The investigation concluded that the strategic use of tax extra-fiscality, especially at the municipal level, can be an effective instrument in realizing the rights of autistics. It is proposed, as an inducing mechanism, the provision of Property and Urban Territorial Tax (IPTU) exemption for employers who commit to the inclusion of autistics in their companies or, alternatively, in favor of their families, indirectly assisting the social cycle of the individual with ASD. Therefore, the study demonstrates that the use of tax extra-fiscality, as an instrument to foster public inclusion policies, can aid in the process of realizing the rights of autistics, especially concerning inclusive access to the labor market within the Municipality of Porto Velho/RO, ensuring citizenship space and generating social promotion.

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