A doação ao Fundo da Infância e Adolescência (FIA): o Imposto de Renda como exercício da cidadania fiscal

Abstract

The present monograph will cross on the importance social participation in ensuring the rights of children and adolescents. In way what the donation of part of the Income Tax by individuals and corporations to the Fund for Children and Adolescents assures the young people a better and fairer future. The category of data tratament was done through a questionnaire and interview, so that, knowing the opinion of the taxpayers and the informations of entity beneficiary, was possible to achieve the various objectives of the work, such as: to Know the motives why people don't donate, Clarify how can be made the destinations, the lifting about the resources collected by the FIA and indication of alternatives that contribute to the increase of collections. Thus, it can be concluded that the donation is an exercise of fiscal citizenship, of great social importance, and should be disseminated among more people so that the policies for attending to child juvenile rights are strengthened and potentialized.