Memory, Affection and Hope

our Story of Fighting for the Inclusion of a Gender Perspective in the Tax Reform (Constitutional Amendment No. 132/2023)

Authors

  • Luiza Machado de O. Menezes

DOI:

https://doi.org/10.46801/2595-6280.56.32.2024.2535

Keywords:

Tax Reform, PEC 45/2019, EC 132/2023, Taxation and gender, care work

Abstract

This article aims to narrate our journey of organization, action, and advocacy to ensure that gender perspective was incorporated into the Tax Reform, in order to mitigate the discrimination against women perpetrated by the Brazilian tax system. The trajectory of the FGV Law SP Taxation and Gender Research Group, together with various political, social, academic, and institutional actors, contributed, for the first time in Brazilian history, to the inclusion of articles in the Constitution that guarantee tax reductions on menstrual hygiene products and require gender assessment in tax benefits.

Published

2024-05-09

How to Cite

Menezes, L. M. de O. (2024). Memory, Affection and Hope: our Story of Fighting for the Inclusion of a Gender Perspective in the Tax Reform (Constitutional Amendment No. 132/2023). Revista Direito Tributário Atual, (56), 731–751. https://doi.org/10.46801/2595-6280.56.32.2024.2535

Issue

Section

Doutrina Nacional (Not Peer Reviewed)