Justiça fiscal e tributação no Brasil: uma análise interseccional sobre mulheres negras de baixa renda

Abstract

The study analyzes tax justice and the regressivity of the Brazilian tax system from an intersectional perspective, considering the impacts on low-income Black women. Taxation in Brazil is primarily levied on consumption, placing a heavier burden on poor families, while higher-income households are proportionally less affected. The concept of intersectionality demonstrates that factors such as gender, race, and income exacerbate economic inequalities. The research also highlights the impact of the "Pink Tax" on the taxation of products aimed at women and the disproportionate weight of the cost of the basic food basket. Data from the Ministério do Trabalho (Brazilian Ministry of Labor) reveal wage disparities among racial and gender groups, reinforcing the need for a more progressive tax system to mitigate structural inequalities and ensure greater social equity. Another highlighted data point is the average number of hours women spend on caregiving and unpaid work. Tax reform and mechanisms such as cashback are discussed as possible solutions to reduce these distortions.