Direito tributário e disparidade de gênero: aspectos sociais e jurídicos da tributação de absorventes no Brasil

Abstract

The present monograph examines the intersection between Tax Law and gender inequality in Brazil, focusing on the taxation of menstrual products. The primary objective of the research is to analyze the social and legal impacts of high taxation on sanitary pads and its contribution to menstrual poverty and gender inequalities. The methodology adopted was predominantly deductive, based on a bibliographic review and legislative analysis, as well as data on menstrual poverty in Brazil. Among the main findings, it was noted that the application of high taxes on essential items such as sanitary pads violates constitutional tax principles of equality and selective taxation. The research concludes that there is a need for tax exemption or reduction on menstrual products, as well as their inclusion in the basic food basket and the promotion of public policies that ensure universal access to these items, aiming to reduce gender inequality and guarantee menstrual dignity as a fundamental right.