A tributação como instrumento de justiça social: análise do sistema tributário brasileiro e suas nuances sobre a desigualdade de gênero

Abstract

This course completion work aims to develop the debate about women's rights and taxation, in order to identify how the Brazilian tax system contributes to gender inequality. Therefore, this investigation was divided into three stages, in the first of them, the tax was analyzed as an instrument of equality and social justice, that is, the influence of taxation in the realization of Human Rights, in the second, the tax system was characterized Brazilian as regressive and how this reflects on the levels of social inequality that plague the country; in a third moment, it focused on the scenario of disparity experienced by women in relation to men and the way that this can be evidenced by fiscal policies and legislation. It was concluded that the tax policy can and should be used to promote gender equality in the country.