Regressividade tributária sobre alimentos da cesta básica e itens de higiene na vida de mulheres negras com renda per capita de até dois salários-mínimos no Brasil: análise-crítica à luz do princípio constitucional da capacidade econômica

Abstract

This dissertation analyzes the regressive nature of the Brazilian tax system and its impacts on the lives of Black women (both pretas and pardas) with a per capita income of up to one minimum wage. The aim of this study is to examine how a fiscal structure predominantly based on indirect taxes on consumption (such as ICMS, IPI, and PIS/Cofins) violates the Constitutional Principle of Ability to Pay by disproportionately burdening the poorest segments of the population. Adopting an intersectional perspective, the research demonstrates that the tax burden operates as a structural mechanism reinforcing inequalities of race, gender, and class. Black women, who have been historically marginalized and possess lower purchasing power, allocate a significantly larger share of their income to the acquisition of essential goods—such as basic food items and hygiene products (including sanitary pads)—which are subject to uniform taxation. This regressive structure not only compromises income but also violates fundamental rights, including access to adequate food and human dignity, thereby perpetuating a cycle of vulnerability. Accordingly, the study concludes that tax reform in Brazil is urgent and must go beyond simplification, requiring the restoration of progressivity through the adoption of tax policies that incorporate racial and gender considerations, ensuring that the tax burden falls on those with greater economic capacity and effectively promoting tax justice.