Pobreza menstrual e políticas públicas no Brasil: o papel do Direito Tributário na efetivação da dignidade menstrual a partir da Lei no 14.214/2021

Abstract

Menstrual poverty in Brazil constitutes a violation of human rights and the principle of human dignity, directly impacting access to health, education, and gender equality, particularly among socially vulnerable populations. This analysis starts from the understanding that menstrual poverty extends far beyond the lack of basic hygiene products, encompassing the absence of sanitation, information, and dignified conditions for managing the menstrual cycle. It examines the National Policy for the Promotion of Menstrual Dignity (Law No. 14,214/2021), highlighting its implementation limitations, the judicialization of state omission, and barriers related to the federal distribution model based on the Popular Pharmacy Program. In contrast, it highlights the successful experience of the state of Maranhão, which distributes menstrual products in public schools, ensuring broader access. The discussion also explores the role of tax law as a tool for realizing fundamental rights, especially regarding the high taxation of menstrual products. Finally, it analyzes Bill No. 4,968/2019, which led to national legislation. The study concludes that accessible, cross-sector, and continuous public policies are essential to recognizing menstruation as a matter of social justice and the guarantee of human dignity.