Tributação e (des)igualdades de gênero: os vieses de gênero na tributação sobre o consumo de produtos femininos e o desrespeito ao princípio da seletividade

Abstract

The objective of this work is to investigate the intertwining between taxation and equality, from a gender perspective. In this scenario, it was analyzed whether Brazilian tax policy and legislation, marked by regressiveness, may present gender biases in the case of taxation of feminine products, reinforcing inequalities between men and women. The study explained that the idea of supposed neutrality in taxation has been called into question, given the finding that it is yet another factor that has acted to accentuate existing socioeconomic inequalities. Thus, to structure the research, the supporting role of Tax Law in realizing the right to equality was addressed, especially from a gender perspective. The ways in which gender biases manifest themselves in taxation were analyzed, especially in the case of taxes on consumption, as well as the extent to which a regressive tax system impacts gender inequality. On the other hand, it was investigated whether the principle of selectivity, whose application criterion is the variation of rates depending on the essentiality in classifying products as “essential” or “superfluous”, is being applied appropriately in relation to consumer goods feminine, especially those aimed at meeting women's specific basic and physiological needs. In this context, it became clear that the principle of selectivity based on essentiality, despite being a norm aimed at promoting equality in consumption taxation, has been systematically violated in the case of the aforementioned products. The study concluded that the Brazilian tax system is not neutral, since, by making the underlying aspects related to the mainstreaming of the gender issue invisible in its rules, it has had a more severe impact on the female portion of society, whether due to the effects of regressivity , whether due to disrespect for essentiality in setting the rates for feminine products, so that taxation on such consumer goods has been marked by implicit gender discriminatory biases, fostering inequality between men and women.