A extrafiscalidade tributária como mecanismo de fomento às políticas públicas de inclusão de pessoas com autismo no mercado de trabalho.

Abstract

This research seeks to analyze the use of tax extrafiscality in public policies for social inclusion, in order to promote the inclusion of people with autism in the labor market, starting from the following question: "Tax extrafiscality as a mechanism for promoting public policies of inclusion of people with autism in the labor market”, can it help in the inclusion process? The studies start from the constitutional premises of measuring the dignity of the human person from the processes of social inclusion, provided for as fundamental rights in the Constitution of the Republic. Initially, the historical context of the exclusion of the disabled in the global scenario is analyzed, starting from a conception that in remote periods the conditions of exclusion have been even worse, even though, even after periods of standardization of full protection rights, is not yet, in fact, included as individuals with rights, especially with regard to the power of social belonging. In a second moment, the fundamental right to work of the disabled in the CF/1988 is analyzed, especially of the autistic, as well as the promotion of citizenship through full access to the inclusion rights established in the national norm. Finally, in the third and last chapter, it was observed in the tax law the way in which, in addition to the tax collection institute for state counterpart promotion, a tool capable of, through the extra-tax type assisting in the process of, through exemption tax and in cooperation with employer citizens, to encourage the materialization of the inclusion of autistic individuals in the labor market. The chapters correspond, respectively, to the research objectives. The approach method used in the dissertation was the deductive one, which was given by the monographic procedure, with broad bibliographic research techniques. This research is in line with the UNISC Post-Graduate Master's Degree Program in Law, in particular with the line of research on public policies for social inclusion and with research by the advisor Prof. Dr. Marli Marlene Moraes da Costa, for acting and guide in the lines of research that direct the studies of “Law, Citizenship and Public Policy”. In a preliminary analysis, it can be concluded that the use of public policies for the inclusion of autistic persons in the labor market through the instrumentalization of the tax extrafiscality brought about by the tax exemption of companies that effect the inclusion of autistic persons, may help in the process of inclusion of autistic persons in the social environment, undoing the process of demerit in the face of different people, whose capacities are prejudiced in view of their difference in the local space.