Inclusão e finanças públicas: isenções de imposto sobre circulação de mercadorias e serviços (icms) e imposto sobre propriedade de veículos automotores (ipva), na aquisição de veículo automotor por pessoas com deficiência, no estado do Pará

Abstract

This research addresses the fundamentals of the criteria for granting tax benefits to people with disabilities in the state of Pará, focusing on exemptions from IPVA and ICMS, taxes of state competence. Because state taxes are the object of study in this investigation, municipal or federal taxes are excluded, which can also affect the cost of automobiles, such as the Tax on Industrialized Products. This is because it is understood that the state of Pará, as well as the other member states of the federation and the Federal District, must make use of its competence to institute state taxes in accordance with its policy, but that it cannot contradict the constitutional limits of the exercise of taxation or the rules of fiscal responsibility. The study, which examined one of the core goals of the Federative Republic of Brazil - the pursuit of poverty reduction, the elimination of marginalization, and the mitigation of social and regional disparities - was conducted through an analysis of bibliographical, legislative, and documentary sources with a focus on human rights. In this way, it was proposed to demonstrate how the State of Pará can grant tax benefits on taxes related to the transport of people with disabilities in a responsible way, providing greater objectivity in the concession criteria, based on the type or degree of disability for which it is intended, considering that each type or degree of disability has its own particularities. In the end, it was concluded that the considerations should be made based on the objective criteria for granting the benefit, mainly through the examination of purpose, determining the constitutional purpose of the differentiated treatment of people with disabilities and the ways in which the tax authorities should exercise budgetary control, in order to offer transparency to public budget.