Pink Tax And Financial Education: Looking Beyond Taxation

Abstract

The article examines the phenomenon known as the Pink Tax, understood as gender-based price discrimination, with indirect effects on consumption taxation. The objective is to briefly analyze how price differentiation impacts the calculation basis for indirect taxes and strains the constitutional principles of equality, contributory capacity, and selectivity. The research question is: to what extent can financial education reduce information asymmetry in consumer relations and mitigate the economic effects of gender-based price discrimination? The hypothesis is that financial education programs, combined with the extra-fiscal function of taxation and corporate social responsibility, have the potential to reduce the effects of this practice. The methodology adopted is qualitative, with normative constitutional and infra-constitutional analysis and examination of data from official bodies. The results indicate that, although the Pink Tax does not constitute a formal tax, its economic impacts are reflected in the indirect tax burden borne by consumers. It is concluded that the articulation between consumer protection, extra-fiscality, and financial education can contribute to the promotion of gender justice.