A carregar...
Publicação
Tributação e gênero : análise da influência dos impostos sobre a renda e sobre o consumo nas desigualdades entre homens e mulheres no Brasil e em Portugal
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 3.5 MB | Adobe PDF |
Orientador(es)
Resumo(s)
O presente trabalho pretende investigar as influências dos sistemas fiscais, brasileiro e português, na situação de desigualdade entre homens e mulheres. Para tanto, explora-se, brevemente, os contornos da desigualdade de gênero a nível mundial. Analisa-se, na sequência, os fundamentos do Direito Fiscal, relacionando-os intrinsecamente com a busca pela igualdade social no contexto do Estado Democrático de Direito. A partir
desses fundamentos, pondera-se as relações entre tributação e desigualdade, investigando, de maneira geral, as possíveis estruturas de sistemas fiscais e como suas estruturações podem acarretar o agravamento das desigualdades sociais, principalmente no que diz respeito à desigualdade de gênero. Na medida em que a
seleção dos fatos tributários está relacionada com a justiça fiscal, é observado como a regressividade nos sistemas fiscais se torna um agente de desigualdade. Nesse sentido, verifica-se que o Direito Fiscal não é neutro, possuindo características que provocam ou mantêm situações desfavoráveis às mulheres, devido à realidade social e econômica em que se encontram inseridas, sendo fundamental, portanto, estudar
maneiras de gerar impactos positivos na redução das desigualdades a partir do Direito Fiscal. Dessa forma, é analisada a tributação sobre o consumo e sobre a renda, do Brasil e de Portugal, a fim de responder a seguinte questão: a tributação sobre o consumo e sobre a renda nesses países acarreta discriminações explícitas ou implícitas de gênero? Para tanto, são analisados criticamente os ordenamentos jurídicos de
ambos os países. Como resultado, percebe-se que os vieses implícitos de gênero estão presentes em ambos os sistemas fiscais e, em razão disso, são sugeridas alterações que busquem a igualdade substancial nos ordenamentos jurídicos desses países.
This thesis investigates the influences of Brazilian and Portuguese tax systems on the inequality between men and women. Therefore, it briefly explores the contours of gender inequality worldwide. Hereafter, the elements of Tax Law are analyzed, relating them intrinsically to the search for social equality in the context of the Democratic State of Law. Based on these statements, the link between taxation and inequality is explored, investigating, in general, the structures of tax systems and how these formations can exacerbate social inequalities, especially regarding gender inequality. As taxation is related to tax justice, it is observed how regressivity in tax systems becomes an agent of inequality. That said, it appears that Tax Law is not neutral, it has technical features that can cause or maintain unfavorable situations for women, due to the social and economic reality in which they are inserted. Therefore, it is paramount to study different ways to generate incentives for reducing inequalities based on Tax Law. Thus, taxation on consumption and income in Brazil and Portugal is analyzed to answer the following question: Does taxation on consumption and income in these countries entail explicit or implicit gender discrimination? Therefore, the legal systems of both countries are critically analyzed. As a result, it was found that implicit gender biases are present in both tax systems and changes are suggested to seek substantial equality in the legal systems of these countries.
This thesis investigates the influences of Brazilian and Portuguese tax systems on the inequality between men and women. Therefore, it briefly explores the contours of gender inequality worldwide. Hereafter, the elements of Tax Law are analyzed, relating them intrinsically to the search for social equality in the context of the Democratic State of Law. Based on these statements, the link between taxation and inequality is explored, investigating, in general, the structures of tax systems and how these formations can exacerbate social inequalities, especially regarding gender inequality. As taxation is related to tax justice, it is observed how regressivity in tax systems becomes an agent of inequality. That said, it appears that Tax Law is not neutral, it has technical features that can cause or maintain unfavorable situations for women, due to the social and economic reality in which they are inserted. Therefore, it is paramount to study different ways to generate incentives for reducing inequalities based on Tax Law. Thus, taxation on consumption and income in Brazil and Portugal is analyzed to answer the following question: Does taxation on consumption and income in these countries entail explicit or implicit gender discrimination? Therefore, the legal systems of both countries are critically analyzed. As a result, it was found that implicit gender biases are present in both tax systems and changes are suggested to seek substantial equality in the legal systems of these countries.
Descrição
Palavras-chave
Tributação Género Capacidade contributiva Desigualdade de género Teses de mestrado - 2025 Taxation Gender Contributory capacity Gender discrimination