Tributação e gênero: um estudo das proteções deficientes e discriminações implícitas nos tributos diretos

Abstract

Although the right to gender equality was expressly recognized in the 1988 Constitution, reality shows that it has not yet been implemented. The present work intends to investigate how the Tax Law can act to maintain the scenario of discrimination and, on the other hand, how fiscal tools materialize that fundamental right. From a brief history of feminist struggles, it exposes the achievements of women's rights enshrined in the 1988 Constitution and continues to weave critical considerations about the traditional conception of tax equity. It develops the characteristics of deficient protections and implicit discrimination in the tax system and, on the other hand, exposes the instruments and functions of Tax Law, demonstrating how its regulation can serve to combat gender inequality. It goes on to expose examples and experiences of the approximation between taxation and gender issues in Comparative Law. Finally, it makes a practical analysis of the gender issue in Brazilian tax legislation, with emphasis on direct taxes - Individual Income Tax, Inheritance tax and Social security contribution on payroll - investigating the presence of deficient protections or implicit discrimination. For each tax, it dares to make proposals for legislative changes in the sense of promoting gender equality through the national tax system.