ANÁLISE JURÍDICA E SOCIAL DA EFETIVAÇÃO DOS BENEFÍCIOS FISCAIS PARA A POPULAÇÃO IDOSA

Abstract

This research aims to analyze the applicability and effectiveness of tax benefits targeted at the elderly population, recognized by the Federal Constitution of 1988 as a group that is sometimes vulnerable and, therefore, deserving of special protection. The central issue under investigation is whether the current fiscal mechanisms, such as tax exemptions and public service gratuities, effectively fulfill their role in promoting social justice, reducing inequalities, and ensuring dignity for the elderly, or if they remain limited, bureaucratic, and of low practical reach. The methodology employed was based on bibliographic research (Roque Antônio Carrazza, 2024; Sacha Calmon Navarro Coêlho, 2022; Alexandre Mazza, 2025), legislative and doctrinal analysis, consultation of scientific articles, and the gathering of statistical data from official websites, adopting a qualitative approach focused on the critical interpretation of the collected data. The results show that, although some benefits exist, they are insufficient in light of the economic reality of most elderly people, whose income is primarily limited to the amount of a minimum wage. It is concluded that the tax benefits for the elderly do not constitute privileges but are necessary tools for the realization of constitutional principles such as human dignity, social justice, and solidarity. Therefore, it is urgent to expand, simplify, and effectively implement fiscal public policies that ensure inclusion, protection, and quality of life for Brazil's elderly population.