(Des)igualdade de género e tributação

Abstract

This dissertation consists of a critical analysis of the policies adopted in Portugal for the dissemination of Gender Equality, sometimes extending this work to the theme of Sex Equality. The key question sets the tone for the whole investigation, centred on the role of the state as a mitigator of inequalities. In other words: is it the Portuguese state's role to mitigate inequalities through its fiscal policies and measures? And what, specifically, should the changes be? This work is then divided into two distinct sections. Firstly, the Portuguese state is analysed in the light of the Social and Fiscal State, presenting the respective constitutional correspondence. Concluding that it has the primary function of combating and eradicating Inequality, some measures are presented which, if applied in Portugal, would favour equity. Consequently, the following topics are addressed in the second part: VAT on feminine hygiene products, transfer pricing and international and European policies to mitigate disparities in the household.

Date of Award	29 Jan 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Marta Vicente (Supervisor)