Consumo e os elementos de justiça tributária: capacidade contributiva, essencialidade e seletividade nas relações de gênero e raça
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Data
2021-06-02
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Universidade Federal de Goiás
Resumo
This research aims to understand, through data collection, the implications of consumption,
gender, race and poverty produced by the distortions of the tax and financial system, in addition
to verifying whether these factors influence social and gender (in) equality. Thus, the studies
start from the hypothesis that the system of taxation of consumer goods greatly increases the
cost of living of the female population, since it is a victim of tax rules that do not take into
account their specificities and set high rates on basic female products. The pursuit of equality
through taxation is a demand of the Democratic State of Law inaugurated by the 1988
Constitution. Our tax system emphasizes consumption as the main revenue-generating element
for the State and women (and more intensely, black women) reverses all or a large part of its
income for this purpose, since, in addition to the basic consumption that affects all citizens, it
is impelled to sustain a stereotype built by patriarchy in order to fix the “place” of women in
society. In this sense, the principle of equality presupposes an unequal treatment of individuals
who present themselves in unequal situations, in order to provide a coincidence of treatments.
In the tax field it cannot be different. Taxpayers must allocate the tax burden among themselves
to the extent of their inequalities and their particular individual needs. This is what ensures the
principle of contributory capacity, which is here defended in its qualitative form, providing
corrections in discriminatory distortions between individuals. The research carried out a survey
of data on a quilombola community in the City of Goiás, where it was possible, to explore the
income and consumption conditions of black women in this region. By analyzing a model that
shows the harmful consequences of a regressive tax model on black women, it is expected to
prove that adopting a single model to measure the consumption tax for men and women is, at
the very least, a serious oversight of the State that should aim to resolve social inequalities of
all kinds.
Descrição
Palavras-chave
Tributação, Gênero, Raça, Taxation, Gender, Breed
Citação
GUERIM, Tatielle Cirqueira. Consumo e os elementos de justiça tributária: capacidade contributiva, essencialidade e seletividade nas relações de gênero e raça. 2021. 62 f. Trabalho de Conclusão de Curso (Graduação) - Unidade Acadêmica Especial de Ciências Sociais Aplicadas, Universidade Federal de Goiás, Cidade de Goiás, 2021.