Tributação e desigualdade de gênero: o direito tributário como instrumento de promoção da equidade entre homens e mulheres

Abstract

Gender inequality is a worldwide problem that severely impacts the lives of women in society. Patriarchal culture affects women's education, work, leisure and relationships, and the man is always the protagonist, although the Federal Constitution provides for gender equality and is a fundamental right of isonomic treatment for women. This work sought to demonstrate that this reality is not different in the Brazilian tax system, with women subjecting unequal treatment in the taxes they pay, either due to consumption or income, and suffer even from taxes that do not affect men, as well as the scarcity of inclusion of the gender agenda in the tax reform proposals currently under way in Congress. Thus, the feasibility of inhibiting the problem through taxation was analyzed, the measure that, just as it generates inequality, can also be used as an instrument to combat fiscal injustice and the pursuit of gender equality provided for in the Constitution, as well as other rights and guarantees, in addition to the collecting function, through the so called “extrataxation”. Thus, we pointed out what had already been applied by Brazil on the subject, as well as suggestions of what could be done through taxation.