Banca de DEFESA: CARLA CRISTINA ROCHA GUERRA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : CARLA CRISTINA ROCHA GUERRA
DATE: 19/10/2023
TIME: 17:00
LOCAL: google meet
TITLE:

TAXATION AND GENDER INEQUALITIES: Gender biases in taxation on the consumption of female products and disrespect for the principle of essentiality

KEY WORDS:

KEY WORDS: Equality; Gender; Taxation. Regressivity. Essentiality.

PAGES: 212
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUBÁREA: Direito Público
SPECIALTY: Direito Tributário
SUMMARY:

The present work seeks to bring an investigation about the interweaving between equality and equality, in a gender perspective. In this scenario, it will be analyzed whether the Brazilian fiscal policy, marked by regression, in the case of attention on the consumption of female products, can bring gender discriminatory biases, reinforcing non-existent inequalities between men and women. The study explains that the idea of a supposed neutrality in the subsidiary has been challenged due to the finding that it is, in fact, a kind of pendulum, which moves in the direction of accentuating the already existing socioeconomic inequalities. Thus, in order to structure the research, it is necessary to address the supporting role of Tax Law in the realization of the right to equality, especially from a gender perspective. On the other hand, it is necessary to investigate how gender biases are manifested in conversation, especially in conversation about consumption. In this scenario, the extent to which the regressive system impacts on gender inequality will be analyzed. On the other hand, it is important to assess whether the principle of selectivity, whose application is followed by the variation of rates based on essentiality when classifying products as “essential” or “superfluous”, is being properly applied to feminine products, especially those aimed at meeting women's specific basic and regulatory needs. In this context, it is evident that essentiality is a norm aimed at promoting equality in the concern for consumption. On the other hand, the study concluded that the Brazilian tax system, by making the underlying pre-tax aspects invisible in its rules related to the mainstreaming of the gender issue, has had a more serious impact on the female portion of the population, whether due to regressivity or due to the lack of respect for the essentiality parameters, so that the understanding of such items has been marked by implicit gender discriminatory biases, fostering inequality between men and women.

COMMITTEE MEMBERS:
Presidente - 2223577 - GABRIEL IVO
Interno(a) - 2459827 - ELAINE CRISTINA PIMENTEL COSTA
Externo(a) à Instituição - LUCIANA GRASSANO DE GOUVÊA MÉLO - UFPE