Gênero e tributo: um estudo acerca da elevada tributação sobre os produtos de maquiagem no Brasil e as novas perspectivas com a reforma tributária

Abstract

This study aims to investigate whether the high tax burden on makeup products in Brazil constitutes a violation of the constitutional tax equality, selectivity, and contributory capacity principles. This consideration arises from the fact that these products are predominantly marketed towards women, a group that is demographic historically subjected to social and economic vulnerability. Additionally, given that the current tax system contains mechanisms that disproportionately affect women, this research seeks to analyze the Tax Reform proposed by Constitutional Amendment 132/2023, assessing whether it includes beneficial legal measures to them. In terms of methodology, this monograph adopts the hypothetical-deductive method, starting from problem identification and hypothesis formulation. The hypothesis posited in this work is that the taxation on makeup products violate constitutional equality, selectivity and contributory capacity principles. To conduct this study, a qualitative approach is employed, based on bibliographical and documentary research. This includes analyzing news reports, articles, theses, doctrines, and dissertations authored by expert writers focused on this subject studies. Moreover, this work examines constitutional provisions related to the National Tax System, with particular emphasis on Constitutional Amendment No. 132/2023, which addresses Tax Reform. Intending to investigate the tax burden on makeup products, data from the TIPI table (Tax Schedule for Industrialized Products) and the ICMS rate of Paraíba were utilized. In addition, the rates for the non-cumulative regime of PIS and Cofins were considered. Subsequent analysis reveals that the tax burden imposed on makeup products in Brazil violates constitutional equality, contributory capacity and selectivity principles. This is evident as the applied rates fail to acknowledge the significant role these products play in women's lives and disregard the socioeconomic profile of their primary consumers. Finally, concerning tax reform, it was observed that certain aspects can be pointed as beneficials to women. These include the institution of a cashback mechanism and the inclusion of essential menstrual health care products on the list of items subject to reduced rates.