Publication at Faculty of Law |
2021
Abstract
A wide range of financial instruments is earmarked for persons with disabilities. The main instruments influencing payment duties taking the form of taxes and fees are exemptions and reductions of taxes and fees.
Both natural persons and persons employing people with disabilities are concerned with these issues. Some reductions on mandatory payments also occur in the field of local fees.
Municipalities can modify these payments based on local conditions. Currently, total exemptions for persons with disabilities cannot be expected in terms of taxes and fees, therefore this minority may resolve their financial issues by having recourse to other financial instruments to improve their status, such as various contributions and subsidies.