A extrafiscalidade como instrumento social de combate ao sexismo
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Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Barbosa, Bruna Ferrari
Orientador
Chimenti, Ricardo Cunha
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
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Resumo
O tributo foi criado para ser o instrumento de arrecadação de recursos pelo Estado que serão
destinados a sua manutenção, contudo, existem os tributos extrafiscais cuja função não é a de
arrecadação, mas sim induzir comportamentos e regular a economia. Além dos tributos
extrafiscais existem outras ferramentas de extraficalidade, como as imunidades, isenções e os
incentivos fiscais. Após a análise dos estudos realizados pelo Departamento de Defesa do
Consumidor da cidade de Nova York e pela Escola Superior de Propaganda e Marketing
(ESPM) foi constatado que as mulheres pagam mais caro nos produtos que possuem similares
no mercado para os homens, inclusive nos produtos que são de uso exclusivamente femininos.
Esse fenômeno é conhecido como tributação de gênero. Além desse ônus tributário elevado,
um estudo do IBGE averigou que nos dias atuais as mulheres ainda recebem salários inferiores
em relação aos homens. Essa tributação excessiva que as mulheres estão sujeitas aliada com os
salários reduzidos configuram uma discriminação de gênero que infringe a dignidade da pessoa
humana, seus direitos fundamentais e garantias constitucionais, o que não pode ser aceito e deve
ser combitado por todos os meios possíveis, inclusive com o direito tributário. Assim, este
trabalho tem o objetivo de demonstrar que a extrafiscalidede, por meio da criação da isenção
do Imposto sobre Produtos Industrializados sobre os absorventes, tampões e derivados pode ser
um instrumento de combate ao sexismo, principalmente da tributação de gênero.
The tax was created to be the instrument of raising resources by the State that will be destined to its maintenance, however, there are the extra fiscal taxes whose function is not to collect but to induce behavior and regulate the economy. Besides the extra fiscal taxes there are other tools of extraficality, like immunities, exemptions and tax incentives. After the analysis of studies conducted by the New York City Department of Consumer Affairs and by the School of Advertising and Marketing (ESPM), it was found that women pay more for products that have similar on the market for men, including products that are exclusively for women, this phenomenon is known as gender taxation. In addition to this high tax burden, an IBGE study found that nowadays women still receive lower salaries compared to men. This excessive taxation that women are subjected to, together with reduced wages, constitutes gender discrimination that violates the human dignity, their fundamental rights and constitutional guarantees, which cannot be accepted and must be combated by all possible means, including tax law. Thus, this work aims to demonstrate that extrafiscalidity, through the creation of the exemption from the Tax on Industrialized Products on absorbents, tampons and derivatives, can be an instrument to combat sexism, especially gender taxation.
The tax was created to be the instrument of raising resources by the State that will be destined to its maintenance, however, there are the extra fiscal taxes whose function is not to collect but to induce behavior and regulate the economy. Besides the extra fiscal taxes there are other tools of extraficality, like immunities, exemptions and tax incentives. After the analysis of studies conducted by the New York City Department of Consumer Affairs and by the School of Advertising and Marketing (ESPM), it was found that women pay more for products that have similar on the market for men, including products that are exclusively for women, this phenomenon is known as gender taxation. In addition to this high tax burden, an IBGE study found that nowadays women still receive lower salaries compared to men. This excessive taxation that women are subjected to, together with reduced wages, constitutes gender discrimination that violates the human dignity, their fundamental rights and constitutional guarantees, which cannot be accepted and must be combated by all possible means, including tax law. Thus, this work aims to demonstrate that extrafiscalidity, through the creation of the exemption from the Tax on Industrialized Products on absorbents, tampons and derivatives, can be an instrument to combat sexism, especially gender taxation.
Descrição
Palavras-chave
direito tributário , tributação de gênero , taxa rosa , extrafiscalidade , igualdade de gênero , garantias constitucionais , tax law , pink tax , extrafiscality , gender equality , constitutional guarantees