Uma defesa da igualdade de gênero sob as óticas tributária e orçamentária

Abstract

What does gender inequality have to do with taxation? The present study proposes to contribute to the debate on gender inequality in taxation in Brazil, a topic that lacks investigation in the country. If the national tax structure corroborates gender inequality, the subject becomes not only current and relevant, but urgent. There are few studies published today that focus on this analysis, and it is essential to shed light on the aspects of this distortion in Brazilian society and propose ways to address it not only through public policies, but also through taxation itself. The objective of this work is to analyze whether the Brazilian tax model, marked by regressiveness, reinforces sexism in the country. To this end, the initial design of the research will discuss the origin of the theme, going through the achievements of the feminist movement, intersectionality and its intersection with the tax field, with the introduction of empirical data on gender inequality in Brazil and the world. Then, after the normative analysis that justifies the imperative change of this scenario, we will investigate the Pink Tax movement, which addresses gender inequality in taxation on consumption, also examining other cases of gender distortion, as in the case of sanitary pads and cosmetics. From this, possible directions to be taken by public policies will be pointed out, and some relevant guidelines for a Tax Reform that mitigates these discriminations, bringing it closer to constitutional values will also be raised. Thus, the study on taxation and gender may contribute to improve the tax system in general and, specifically, in relation to women. After all, gender inequality compromises the very economic and social development of the nation, being a loss for all.