1. Uma Análise Sobre a Incidência dos Tributos Brasileiros ICMS e IPI nos Produtos Considerados de Necessidade Básica da Mulher de Baixa Renda.
- Author
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dos Santos Taborda, Alini Bueno and Bastos Silveira, Inaiê
- Abstract
The research aims to analyze the considerable Brazilian taxes ICMS and IPI levied on consumer products, which significantly affects low-income women, promoting gender inequality and distancing the effectiveness of social justice. The question that is intended to be answered is how do low-income women constitute themselves as more harmed by the ICMS and IPI taxes levied on consumer products? The research techniques are bibliographic and documentary, of a qualitative nature, and deductive method. Based on the data presented, it is possible to affirm that low-income women in Brazil are neglected by Brazilian taxation, since differences in consumption behavior in relation to men are not considered. These women are largely responsible for taking care of the family, which makes the high rate of exclusively feminine products and subsidies linked to the needs of their families go against the principles of the Federal Constitution. It is essential to adopt a more egalitarian tax policy, which includes lower taxation for exclusively female products, such as contraceptives and hormonal products (IUDs), as is the case with male condoms, classifying them as essential products. [ABSTRACT FROM AUTHOR]
- Published
- 2024
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