Tributação de gênero no mercado de consumo brasileiro: o fenômeno da Pink Tax e seus impactos na carga tributária feminina

Abstract

The disparity in prices of identical or similar products and services, distinguished only by the public for which they are intended, is a market phenomenon that has long been observed and has become present in economic and tax discussions with a feminist bias. It was given the name Pink Tax, which is the factual verification of the overpricing that is applied to products and services for the female public. The effects of this reverberate within in the tax sphere, constituting an aggravating factor for the dissemination of gender inequalities existing in our country. Based on this perspective, this dissertation aims to contribute to the deepening of the debate on the issue of gender taxation in the consumer market. This shows, based on data and comparative surveys, the evidence of the existence of the Pink Tax, its implications on the Brazilian constitutional and tax guiding principles, and its relationship with taxation on the consumption of goods and services Thus, with the detailing of such premises, the main considerations on the characteristics of this taxation in Brazil were outlined, in order to then draw a parallel with the tax burden to which women are subjected in the consumption market. It was configured so that women are inserted in a tax context of disadvantage compared to men. Since they suffer with a greater economic and tax burden on products and services they are likely to consume - either by the differentiated pricing practiced on the items aimed at their public, which consequently increases the tax burden levied on them, or by the high taxation levied on those items that are essentially used by women. From this analysis, a reflection was possible to be carried out: The regressiveness existing in the national tax system is, in itself, already an aggravating factor for women in the context of gender inequality, mainly due to the economic vulnerability of the salaries to which they are subjected. This circumstance gets worse when we consider a tax system in which women are subjected to a higher tax burden on consumption than men. This shows that the national tax system, in its current format, not only condones social and gender inequality, but also ends up being a complicating element in this scenario. It is not acceptable and does not match the fair and efficient character that taxation should aim at, which is why the need for an egalitarian and progressive tax reform has been advocated. The premise seeks the effectiveness of fiscal justice and the promotion of the constitutional tax principles, and, it presented the main proposals of fiscal measures, which seek to take the first step, via instrumentalization of the debate, to achieve the reductions of gender inequalities existing in consumption taxation