A EC n° 132/23 e seus impactos sobre a regressividade da tributaçãouma análise de gênero e raça à luz do princípio da justiça tributária

Resumo

This study analyzes the impacts of the consumption tax reform (Constitutional Amendment No. 132/2023 and Supplementary Law No. 214/2025) through the lens of distributive justice, with a central focus on gender and racial inequalities. Based on John Rawls' theory of justice, the study investigates to what extent the changes in the National Tax System act as an instrument for reducing or perpetuating structural disparities. While acknowledging the intrinsically regressive nature of consumption taxation, the research problematizes the high degree of regressivity that historically places a disproportionate burden on women, especially Black women, who sit at the base of the Brazilian socioeconomic pyramid. The analysis examines the normative innovations that mandate a quinquennial evaluation of differentiated tax regimes from the perspective of gender equality and the inclusion of the racial factor in the supplementary legislation (Art. 475, §1, of LC No. 214/25). Through impact simulations and bibliographic-documentary analysis, it is concluded that, despite the mitigation mechanisms and the unprecedented recognition of the tax's extra-fiscal function in promoting intersectional equity, the system still maintains a regressive bias. This challenges the full effectiveness of tax justice. The reform is presented, therefore, as a necessary institutional advancement, yet one that requires continuous vigilance so that tax law ceases to be a vector for deepening gender and racial oppressions in Brazil.

Ficha do documento

Tipo

Dissertação

Ano

2026

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/40273

Temas

Finanças Públicas

Palavras-chave

Reforma tributáriaJustiça distributivaInterseccionalidadeDesigualdade de gênero e raçaRegressividadeEC nº 132/2023Tax reformDistributive justiceIntersectionalityGender and racial inequalityRegressivityEC No. 132/2023DireitoDireito tributário - BrasilEmendas constitucionais