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The allocation of funds from individuals as a source of income from Funds for the Rights of Children and Adolescents: analysis of the potential of resources that can be allocated and converted for projects and actions aimed at the area of children and adolescents.
Abstract: One of the major difficulties in Brazil in the implementation of public policies aimed at protecting individual rights and guarantees is the scarcity of public and private resources to finance projects and actions for the benefit of those in need. It is no different in the case of programs for the protection of the rights of children and adolescents, whose projects must be implemented in order to achieve the privileges established in the Statute of the Child and Adolescent (ECA). For the specific case of funding from the Child and Adolescent Rights Funds, one way that has enormous potential for tax collection is the allocation by individuals of part of their income tax due, as determined in the Annual Statement of Personal Income Tax - DIRPF. This work presents such destination, which differs from the legal concept of donation, ranging from the legal framework that authorizes it, forms of destination, potential for collection, as well as ways of monitoring the use of amounts collected. This is an objective study, using expository optics through the descriptive bibliographic research methodology. It was analyzed that, for the state of Ceará in 2016, ECA funds were only allocated 0.033% of the potential that could be allocated, considering the amounts that may be allocated upon delivery of the DIRPF. Finally, the importance of each Brazilian citizen not exempt from income tax, who may be the author of this destination, is emphasized as an active player in the necessary improvement of the basic health and welfare conditions of children and adolescents living in the country.
Keywords: Bralizian Destination of Income Tax; Child and Adolescent Rights Funds; Child and Adolescent Statute.
