Regressivity of the Tax System and Its Asymmetric Impact: a case study in Rondôniaon Women

Abstract

This research analyzes the gender bias present in consumption taxation in the State of Rondônia, investigating how the Brazilian tax system, especially ICMS, disproportionately impacts women. The study examines the application of the constitutional principle of equality in the tax context, demonstrating how regressive taxation on essential products perpetuates gender inequalities. The methodology employed is based on exploratory and descriptive research, with a qualitative approach, analyzing tax legislation, jurisprudence and specialized literature. The results reveal that feminine intimate hygiene products, such as sanitary pads and menstrual cups, are taxed at high rates (19.5% ICMS in Rondônia), while male condoms receive tax exemption. This disparity evidences the absence of gender perspective in tax policies, contradicting the principle of essentiality and aggravating women's economic vulnerability, especially those with low income. Research demonstrates that the regressive structure of consumption taxation disproportionately affects women, who allocate a larger portion of their income to essential products and face historical wage disparities. The study proposes recommendations to mitigate these inequalities, including reviewing ICMS rates on essential feminine products, implementing targeted tax benefits, and incorporating gender analysis in tax policy formulation. Constitutional Amendment 132/2023 represents progress by introducing the mandatory quinquennial assessment of tax policy impacts on promoting gender equality, but still lacks clear implementation mechanisms. The research concludes that the ongoing tax reform, while bringing improvements such as system simplification and the cashback mechanism, still needs a more robust gender perspective to build a truly equitable tax system.