Isenção de impostos na aquisição de veículos para portadores de deficiência

Abstract

The aim of this work was to analyze benefits and procedures to be adopted by a disabled person, resident in the city of Dourados, MS, who has the right to exempt taxes on the acquisition of motor vehicles, taking as a parameter new cars with simplest version and solid colors. The methodology used consists of exploratory and descriptive research and the collection of quantitative data. Four concessionaires in Dourados (Fiat, Ford, Hyundai and Volkswagen) were selected and data collection was obtained through visits to the automakers, as well as the institutions that are part of the process for obtaining the vehicle with the exemption. The results found were that most companies offered in the final price of their vehicle a value below what the disabled person really are entitled, however, it can be noticed that in one of the companies studied, the discount of the exemption was not transferred to the beneficiary in its entirety.