O custo de ser mulher: a regressividade tributária diante da progressividade de direitos

Abstract

This article examines the gender impacts within the Brazilian tax system, highlighting how the regressive nature and indirect consumption taxes disproportionately affect women, particularly those with lower incomes. The research, based on both qualitative and quantitative analyses, aimed to explore gender-based tax inequality, focusing on the taxation of goods and services to understand its causes and implications. It reveals that essential products for women's health and well-being, such as contraceptives and care items, are subject to higher tax rates compared to products aimed at the male population. Using a mixed methodology, the study challenges the assumed neutrality of the tax system and suggests incorporating a gender perspective into fiscal and economic policies. It recommends adopting a more progressive tax structure, along with the effective application of the principle of selectivity, in order to reduce inequalities. The conclusion is that the current tax system perpetuates gender-based discrimination, emphasizing the need for normative changes to ensure greater justice and equity.