Tributação e (des)igualdade de gênero: uma análise da tributação relacionada às disparidades de gênero e as perspectivas diante da reforma tributária

Abstract

This study analyzes gender inequality from a tax perspective, especially with regard to the regressive nature of the Brazilian tax system and the taxation of products or consumption, especially menstrual products. The study uses a theoretical method and normative, doctrinal, and empirical analysis. The study sought to analyze whether the principle of selectivity - which establishes tax rates that vary according to the essentiality of products, distinguishing between essential and superfluous - has been correctly applied to consumer goods intended for women, especially those that meet basic and physiological needs specific to women. Finally, we examine the advances made in Constitutional Amendment No. 132/2023 and the inclusion of menstrual pads in the differentiated regimes established by the reform. The conclusion is that the aforementioned reform represents a concrete opportunity to mitigate inequalities by including provisions that allow for the regularization of the essentiality of menstrual products and incorporating the gender perspective into tax policy.