TRIBUTAÇÃO E GÊNERO: Uma análise das desigualdades sobre tributação do Imposto de Renda, especialmente sobre as mulheres responsáveis por famílias monoparentais

Abstract

Taxation constitutes a fundamental mechanism for mobilizing the resources necessary to finance public services, including education, healthcare, and infrastructure. Nonetheless, when analyzed from a gender perspective, tax policy may inadvertently reinforce inequalities between men and women. This article examines the differential impacts of the tax system on genders, with a particular focus on income taxation, highlighting the imperative to reform the criteria employed in Brazil’s income tax framework to promote gender equality and equity, in alignment with the principle of ability to pay.