Comparing programmatic and fully applied norms: the applicability of the rights of persons with disabilities in Brazilian administrative and tax law

This study demonstrates that programmatic constitutional norms of tendemand additional measures to be fully aims to discover whether the existent rules have been sufficient (or not) to providefull effectiveness to the protection constitutionally guaranteed, specially through an overview of the current administrative and tax laws that should grant equity of access and movement – from being able to use public spaces to buying adaptable cars. With particular disabilities, along with regressive consumers’taxes,and certain inapplicability of the Statute of Cities Law, have resulted in harming precisely those people who the public policies should protect. The methodology is inductive documentary research, applied to observe how the government has been updating the administrative and tax legislation, and whether these have been sufficient to provide the effectiveness forthe constitutional forecasts. The findings demonstrate a delayin creating specific laws to enforece some prescriptions and updating the taxexemption tables. Consequently, these laws have resulted in making the constitutional forecasts programmatic (intentional) laws rather than fully and useful ones.