Os princípios de justiça tributária sob a perspectiva das desigualdades de gênero

Abstract

From the analysis of some tax rules, it is possible to verify that brazilian tax law is responsible for maintaining and even enhancing gender inequalities existing in society. In this context, the aim of this dissertation is to analyze whether and how the principles and institutes of tax justice can be interpreted and applicated from the perspective of gender inequalities with a view to overcoming them, in particular isonomy, ability to pay, selectivity and extrafiscality. Taking this viewpoint into account, it will be possible to develop a critical analysis of some of the main fiscal policies that have been adopted, including the identification of implicit gender biases existing in some of them, as well as the suggestion of some measures that can also be used to reduce these inequalities. This research will begin with the analysis of the principle of isonomy, taking into consideration research data that clearly demonstrates the existing gender inequality in society, in order to demonstrate the possibility of its application to guarantee material isonomy between genders. Then, the ability-to-pay principle will be analyzed, in its objective and subjective dimension, and the possibility of adapting it to gender particularities with a view to overcoming inequalities, often exacerbated by the lack of implementation of that principle, which can be seen mainly in some implicit gender biases that exist in income taxation. In addition, the principle of selectivity will be analyzed, demonstrating that it is currently being applied in a neutral way, with no concern for the essentiality of goods aimed exclusively or mainly at the female public, which also configures an implicit gender bias in taxation. Finally, extrafiscality and the possibility of granting tax benefits or incentives aimed at reducing gender inequalities will be analyzed, provided that all normative criteria for the legitimacy of these measures are observed and provided that the efficiency of the exemption rule is regularly verified to achieve the desired results.