O ICMS na comercialização de absorventes no Estado do Paraná e o princípio da seletividade

Abstract

This research seeks to analyze sanitary pads as a product essential to female dignity and its internal ICMS rate in the State of Paraná. T Paraná takes into account the principle of selectivity when applying such taxation. Therefore, this research was carried out based on bibliographical research on laws, decrees and the Federal Constitution/88, according to the dialectical deductive method. Therefore, the article addresses the importance of the absorbent, the concept of ICMS, the principle of selectivity and the debate on ICMS taxation in Paraná. Through these analyses, it was possible to note the discrepancy between exempting ICMS in certain situations and charging a high rate in others, in addition to a brief comparison with the rates imposed by the States of Maranhão, Ceará and Rio de Janeiro. Therefore, in Paraná there is a difference in opportunities to access the product, taking into account that women with more purchasing power have an advantage over others. In the end, it is concluded that the State of Paraná does not take into account the principle of selectivity with the ICMS taxation on sanitary pads and one way to change this would be to eliminate or reduce this tax burden.