Créditos Tributários E Justiça Social: Promovendo a Inclusão Através De Incentivos Fiscais

This thesis explores the intersection between tax credits and social justice, investigating how fiscal incentives can promote economic and social inclusion. Focusing on public policies in the United States, the study analyzes the advantages and disadvantages of using tax credits to benefit marginalized communities and reduce inequalities. The research highlights successful examples such as the Low-Income Housing Tax Credit (LIHTC) and the Earned Income Tax Credit (EITC), which demonstrate how tax credits can effectively create opportunities and strengthen social cohesion. However, the paper also addresses implementation challenges, such as administrative complexity and restrictive eligibility criteria, which can limit access to benefits. Ultimately, the study suggests strategies to optimize the use of tax credits as a tool for social justice, promoting a more equitable and sustainable society.