Tributação e igualdade de gênero

• Ano de defesa: 2025
• Autor(a) principal: Bonomi, Luana Sbeghen
• Orientador(a): Nagib, Luiza
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Pós-Graduação em Direito
• Departamento: Faculdade de Direito
• País: Brasil
• Palavras-chave em Português: Direito tributário; Igualdade de gênero; Dignidade da pessoa humana; Princípio da igualdade; Princípio da capacidade contributiva; Pink tax
• Palavras-chave em Inglês: Tax law; Gender equality; Human dignity; Principle of equality; Abilityto-pay principle; Pink tax
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/44106

The present work aims to analyze the relationship between taxation and gender equality in Brazil, specifically the influence of taxation on the perpetuation of inequality between men and women. The main focus consists in investigating whether tax norms violate the principle of equality and how such violations occur, either directly (embedded in the structure of the norm) or indirectly (through the effects of its application). To this end, the study conducts a detailed examination of the constitutional principles of human dignity, equality, and the ability-to-pay principle, as well as an analysis of the construction of the concept of gender. Subsequently, these principles and the concept of gender are used as a foundation to assess potential violations in cases involving income taxation and the taxation of goods and services. Throughout this analysis, the study also presents measures aimed at reducing inequalities, promoting a more inclusive fiscal justice system aligned with constitutional principles