INCLUSIVE TAXATION AND SOCIAL JUSTICE: THE ROLE OF TAX RELIEF FOR PERSONS WITH DISABILITIES
INCLUSIVE TAXATION AND SOCIAL JUSTICE: THE ROLE OF TAX RELIEF FOR PERSONS WITH DISABILITIES

Summary/Abstract: In a context marked by recurring economic crises and constant change, tax law plays a key role in promoting social justice. Tax relief for people with disabilities ensures the effective application of substantive equality and solidarity. Yet, full recognition of the rights of persons with disabilities requires a genuine cultural transformation. It is therefore essential to consolidate the principle of disability mainstreaming, integrating this perspective into all public policies. In this framework, it becomes necessary to systematise and update the tax relief currently available to people with disabilities. The goal is to create a coherent structure that combines “protective measures” with “measures that promote individual development”. Based on a renewed model of disability, one that adopts a multidimensional assessment of the individual, the system should provide a clear and consistent interpretation of the primary tax benefits. Finally, it is proposed to draw a clear distinction between rules that define ordinary tax treatment and those that introduce genuine relief schemes, thereby ensuring greater transparency, fairness, and effectiveness in supporting persons with disabilities.

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