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Pillar

Strengthening of Civil Society

Citizen Income Tax

The Statute on Children and Adolescents (ECA), effective since 1990, is an innovative legislation that proposes regarding children and adolescents as subjects deserving full protection. There are still many challenges facing the country in guaranteeing the rights of children and adolescents as established in the Statute. What can we do to contribute to improve this situation? 

  • We believe that the whole society is responsible for the full development of children and adolescents by taking care of their lives, health, food, education, leisure, professionalization, culture, dignity, respect, freedom, and family lives.

 

The context

Although common sense states that the future of a country depends on the future of its children and adolescents, violations of their rights are commonplace in Brazil. The most serious side of this problem is that a portion of the young population is a victim of  neglect, abandonment, and sexual and domestic violence.

  • We need to build an articulated social safety network composed of various strategic players from the government and the society to actively rise to these challenges.

 

Program description

Based on mechanisms set forth in the ECA, Itaú Social promotes the Call for Proposal for the  Children's and Adolescence Endowments (FIAs, in Portuguese) to select and provide support to initiatives that contribute to guaranteeing the rights of children and adolescents.

The Municipal Councils for the Rights of Children and Adolescents (CMDCA) across the country, legal managers of the Children's and Adolescence Endowments, are invited to submit proposals annually. Each CMDCA can submit a project based on local diagnoses according to the priorities of the municipality.

The amounts made available to the Call for Proposals come from the allocation of 1% of income tax due of the companies of the Itaú Unibanco Holding S.A. Conglomerate.

On another front, Itaú Social encourages Itaú employees to allocate up to 6% of their income tax due to the Children's and Adolescence Endowments. During the income tax return period, on the other hand, any taxpayer can allocate up to 3% of their income tax due to the FIAs, an attitude that is also encouraged by Itaú Social.

The proposals selected in the Call for Proposals process may tackle different lines of action: direct care and shelter for children and adolescents; diagnoses, monitoring, and evaluation of public policies; professional qualification and training; educational campaigns; social mobilization and articulation for the defense of the rights of children and adolescents.

 

References

  • 25 years of the Statute on Children and Adolescents;
  • 2017 Overview of Childhood and Adolescence in Brazil;
  • Statue on Children and Adolescents;
  • Law 13019/2014 (CSO Regulatory Framework);
  • Resolution 137/2010 of the National Council of the Rights of Children and Adolescents (Conanda).