Tampon Tax e o custo de ser mulher: um estudo sobre a interferência da tributação indireta na pobreza menstrual brasileira

Abstract

The present work aims to analyze how the incidence of the Tax on Industrialized Products ("IPI") and, mainly, the Tax on Circulation of Goods and Services ("ICMS") on sanitary pads increase Brazilian menstrual poverty. It is studied how the principle of human dignity is violated with the surcharge of absorbents, insofar as this taxation makes it difficult, if not impossible, for women with few resources to acquire basic items of menstrual hygiene and, thus, need to look for alternative means harmful to their physical health, in addition to contributing to the menstrual insecurity of the marginalized population and the stigma surrounding menstruation. The work also analyzes the way in which the principle of equality is disregarded with the high incidence of sanitary pads, since only women bear the tax burden and are often forced to leave work and school due to lack of structure and resources to deal with the menstrual period. The violation of the ability to pay principle is also examined, since the taxation of absorbents is not properly adjusted to the needs of the low-income population. Finally, the violation of the principle of selectivity is analyzed, given the high rates applied to absorbents, which are not considered essential items for the population. In addition, the work investigates how menstrual poverty, reinforced by the taxation of sanitary napkins, constitutes a challenge to gender equity and the realization of women's fundamental rights, harmed in the most diverse areas just because they are women, something vehemently repudiated by the Federal Constitution