La discapacidad en el sistema tributario

Zusammenfassung

This research aims to disclose in detail the possibilities offered by fiscal measures as a tool for improving disabled persons’ integration, since institutions are showing more and more concern for the integration of persons with disabilities and introducing new tax rules. The analysis of these rules shows that they are still insufficient and the current tax system needs to be modified urgently in order to improve the economic, working and social status of disabled persons, inasmuch as these tax profits have not been matched in other tax rules like the corporate tax or the value-added tax. At the same time this thesis underlines the importance and need for a debate in which all groups with political representation participate together with associations, unions, private companies and other agents interested, so that new proposals are drafted in order to take corrective and preventive actions.