Post by firoj2525 on Mar 8, 2024 19:27:40 GMT -8
Finds expression in the principle of isonomy, which, in light of the provisions of article 150, item II, of the CF, not only prohibits unequal treatment between taxpayers who are in an equivalent situation, but also requires different treatments when there is a distinction in the contributory capacity or the essentiality of the product, as well as in the very principle of contributory capacity provided for in article 145, ยง1, of the CF which, with express reference to individual rights, establishes that whenever possible, taxes will be personnel and will be graded according to the taxpayer's economic capacity.
Thus, the effective tax burden on the same product borne by men and women and its consonance with constitutional dictates cannot be reduced exclusively to the analysis of the rates provided for in the legislation for the same product, and it is essential that we consider that the guarantee of equality between genders in taxation must incorporate the analysis of the social context and the discrimination against women that is still so present in culture and EL Salvador Mobile Number List society. The situation is even more serious when it comes to products intended to meet women's basic and exclusive hygiene needs, since the tax burden that falls on the consumption of these products is approximately 27.5%, made up of average rates of 18 % of ICMS, 1.65% of PIS and 7.6% of Cofins, such products, essential to women's health and hygiene, suffer taxation equal to or greater than non-essential or superfluous items.
This is the case, for example, of absorbents, contraceptives, hormonal medications and, also, of children's and geriatric diapers, whose consumption and financial burden, as already mentioned, falls predominantly on women, as they are the ones who mostly have physical custody and care for the children in cases of divorce, or even because they are the ones who dedicate more time and care to third parties and the elderly. Just as is seen in the taxation of similar products intended for men and women, the equalization of taxation of essential items for women's health and hygiene versus superfluous items further exposes the violation of the principles of equality, isonomy and ability to contribute, due to the exorbitant difference in the tax burden borne by taxpayers simply due to gender.
Thus, the effective tax burden on the same product borne by men and women and its consonance with constitutional dictates cannot be reduced exclusively to the analysis of the rates provided for in the legislation for the same product, and it is essential that we consider that the guarantee of equality between genders in taxation must incorporate the analysis of the social context and the discrimination against women that is still so present in culture and EL Salvador Mobile Number List society. The situation is even more serious when it comes to products intended to meet women's basic and exclusive hygiene needs, since the tax burden that falls on the consumption of these products is approximately 27.5%, made up of average rates of 18 % of ICMS, 1.65% of PIS and 7.6% of Cofins, such products, essential to women's health and hygiene, suffer taxation equal to or greater than non-essential or superfluous items.
This is the case, for example, of absorbents, contraceptives, hormonal medications and, also, of children's and geriatric diapers, whose consumption and financial burden, as already mentioned, falls predominantly on women, as they are the ones who mostly have physical custody and care for the children in cases of divorce, or even because they are the ones who dedicate more time and care to third parties and the elderly. Just as is seen in the taxation of similar products intended for men and women, the equalization of taxation of essential items for women's health and hygiene versus superfluous items further exposes the violation of the principles of equality, isonomy and ability to contribute, due to the exorbitant difference in the tax burden borne by taxpayers simply due to gender.