Consumo e os elementos de justiça tributária: capacidade contributiva, essencialidade e seletividade nas relações de gênero e raça
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Universidade Federal de Goiás
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.
Tributação, Gênero, Raça, Taxation, Gender, Breed
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.