Pink tax e seus efeitos tributários sobre o consumo feminino: aspectos sociológicos e tributários da prática

Abstract

This undergraduate thesis investigates the phenomenon commonly referred to as the pink tax— the systematic price disparity between products and services marketed toward women andthose marketed toward men. The research aims to analyze how such disparities, oftenreinforced by taxation policies, contribute to the perpetuation of gender inequality withinconsumer markets. By framing taxation as a tool that may inadvertently supportdiscriminatory practices, this study critically explores the structural mechanisms throughwhich the pink tax operates, particularly in the Brazilian context. The paper highlights theintersection of gender, economics, and law, emphasizing the importance of tax selectivity as aprinciple capable of promoting greater equity. Furthermore, it underscores the necessity ofpublic awareness and policy reform to dismantle economic structures that disproportionatelyburden women. Through a multidisciplinary approach — combining legal analysis, economicdata, and feminist theory — the research seeks to contribute to the broader discourse ongender justice and fiscal equity