2024-10-012024-10-012023-12-14IGREJA, Victória Caroline Aranha. Constitucionalidade e tributação no Brasil: desigualdades de gênero, patriarcado e o exemplo do estado do Pará. Orientador: Alexandre Coutinho da Silveira. 2023. 67 f. Trabalho de Curso (Bacharelado em Direito) – Faculdade de Direito, Instituto de Ciências Jurídicas, Universidade Federal do Pará, Belém, 2023. Disponível em: https://bdm.ufpa.br/jspui/handle/prefix/7267. Acesso em:.https://bdm.ufpa.br/jspui/handle/prefix/7267The objective of this study is to analyze the complex relationship between taxation, gender, and fiscal justice, primarily concerning the Brazilian tax system, using the State of Pará as an example. The study begins by exploring the implications of patriarchy and liberalism in the formulation of fiscal policies, emphasizing how these ideologies can contribute to gender disparities within the tax framework. The research delves into an analysis of the constitutionality of taxation, highlighting the fundamental principles of human dignity and constitutional equality as crucial elements for an equitable approach. The motivation arises from the construction of the female gender based on consumption and the fact that the female population is burdened by its biological condition. This is evident in the spending and corresponding taxation on certain essential products that do not apply to the male population. Thus, the general objective adopted is to examine the challenges in promoting gender tax justice in Brazil and in the context of the state of Pará. As a specific objective, it aims to assess the constitutionality of current tax policies in light of the principles of equality and human dignity. To achieve this, a theoretical contribution from writers of liberal thought was studied, seeking the roots of this thinking and its influence on what we understand as the current tax system. Additionally, constitutional principles and doctrines, shaped with the participation of the feminist movement, were examined. Furthermore, the central questions include identifying how liberalism influences the structuring of tax policies concerning gender, analyzing the constitutional understanding of gender equality, exploring the possibility of taxation being employed to reduce socioeconomic gender inequalities in Brazil, examining solutions that can be implemented to achieve this goal, and finally, questioning whether the National Tax System is misaligned with the duty to promote gender equality. In conclusion, the scientific method employed was theoretical, combined with quantitative research. For this purpose, a literature review and the collection of official data on the reality of Brazil were conducted, focusing on gender discrimination in the context of tax law.Acesso AbertoTributaçãoGêneroDesigualdadesPrincípios fundamentaisLiberalismoFeminismoJustiça fiscalTaxationGenderInequalitiesFundamental principlesLiberalismFeminismFiscal justiceCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOTrabalho de Curso - Graduação - Monografia