Tributação e desigualdade de gênero: a problemática do pink tax diante de uma interpretação constitucional do direito tributário

Abstract

The main objective of this work is to analyze the relationship between gender inequality, specifically in the figure of the pink tax, and tax law, in order to assess the adequacy of the current design of the Brazilian tax system and the constitutional principles. In chapter one , introductory notions are defined, both on gender inequality in the broad sense, and on the economic-tax specifics of inequality. In chapter two, data related to the pink tax were evaluated, assessing its concrete existence and the influence it exerts on gender inequality. In chapter three, two constitutional principles of the State's taxation activity were explored: the principle of equality and the principle of ability to pay (or ability to contribute). Then, it was evaluated how the tax system in its current design, regressive and focused on consumption, goes against these constitutional provisions. Finally, the conclusion presents a discussion on the possibility of a tax reform that would give the possibility to face this problem, placing tax justice as a way to combat gender inequality