Inclusive fiscal education: Implications of the municipal license tax for people with disabilities

Abstract

This article explores the implications of the municipal patent tax for people with disabilities from the perspective of inclusive fiscal education. The aim is to analyze how this tax affects people with disabilities and how fiscal education can promote greater equity. The methodology included interviews with people with disabilities, municipal officials, and fiscal experts, as well as surveys of people with disabilities engaged in economic activities. In addition, fiscal regulations were reviewed, and municipalities with and without tax exemptions were compared. The results showed that the lack of knowledge about fiscal regulations and the absence of inclusive policies represent significant barriers for people with disabilities. In municipalities with tax exemptions and inclusive fiscal education programs, there was greater participation in the formal economy and improvements in the quality of life for this group. In contrast, those municipalities without inclusive policies face greater economic difficulties for people with disabilities. The study highlights the need to implement more inclusive fiscal policies and tailored educational programs to promote tax equity. These efforts would not only facilitate compliance with tax obligations but also contribute to the economic empowerment of people with disabilities.

Keywords: Municipal Patent Tax, Inclusive Fiscal Education, Tax Equity, Fiscal Policies