Quanto custa menstruar: um estudo sobre os direitos fundamentais das mulheres a partir da análise da tributação de absorventes higiênicos no Brasil

Abstract

Faced with the reality of menstrual poverty experienced by a large portion of the female population in Brazil, this course conclusion work aims to highlight the relationship between the taxation of sanitary napkins and the realization of women's fundamental rights. This is done through the scientific investigation of bibliography, normative acts, reports and research, doctrines and jurisprudence, in order to achieve specific objectives, which basically consist of outlining the relationship between tax law and fundamental rights, pointing out distortions present in the application of the principle of tax selectivity to sanitary pads, assess the impact of tax policies on women's fundamental rights and present possible alternatives and solutions to the identified problems. From this, it was possible to conclude that, currently, the principle of tax selectivity is not applied to ICMS levied on sanitary napkins, so that the taxation on these products is currently comparable to that of superfluous items, which makes their value high and makes them inaccessible to a large part of the female population. In addition, it was observed that the zero rate provided for the IPI that falls on sanitary pads is currently set out in a decree, which does not offer legal certainty to taxpayers. In view of the above, the main solution was to aplly the principle of selectivity for the definition of ICMS rates on the products under analysis by the federative states, considering them as essential items for women, as well as the establishment of a zero IPI rate on sanitary pads through the law in the strict sense.