A precificação do gênero: uma análise da política fiscal brasileira a partir do fenômeno da pink tax

Abstract

This monograph proposes an in-depth investigation into the intersection between gender inequality and national fiscal policy. The work, which is qualitative and exploratory in nature, utilizes bibliographic research, document analysis, and data collection in the areas of Tax Law and Women's Rights. The general objective is to investigate whether fiscal policy exacerbates inequality between the sexes, while also studying the phenomenon of the “Pink Tax”. The study is grounded in the thesis that gender inequality is intrinsically linked to the formation of capitalist society and social classes, according to the perspective of Silvia Federici, who analyzes the subordination and domestication of women as central to the primitive accumulation of capital. As a result, the research demonstrated that the majority of the tax burden in Brazil (76% of the total in 2014) is composed of indirect taxes that fall on consumption and labor, such as ICMS, IPI, PIS, and COFINS , disproportionately affecting women, who already receive, on average, 19.4% less than men , which is aggravated by the “Pink Tax,” defined as a market phenomenon that applies higher prices to products and services intended for the female public compared to similar products for men.