As relações de gênero evidenciadas nas declarações de imposto de renda no Brasil : uma análise acerca da renda e as deduções com pensão alimentícia total

Abstract

The study addresses the persistent gender inequalities throughout history, highlighting the systematic marginalization of women compared to men, whose condition has often been determined by their gender, by the sexual division of labor that assigns women responsibility for domestic and caregiving activities. In the Brazilian context, the predominance of women in the proletariat in the early decades of the 20th century is due to their being considered cheap labor and because they have custody of their children, who also performed work functions under the same conditions. Women still face discrimination and stigmatization today, being seen as less capable, with an impact on their income and the unavailability to perform other functions, such as their academic education and dedication to their career conditioned by other responsibilities. Thus, the study through the “Grandes Números do Imposto de Renda” (Great Numbers of Income Tax), in its report entitled "Gender and Type of Declaration," through the statistical program "Jamovi," compares women's income to men's and the Total Alimony Deduction for the years 2015 and 2020. It is evidenced that in all income brackets, men are the majority and have a higher average taxable income, as well as a higher Alimony Deduction. It is concluded that despite advances in Brazilian legislation aimed at reducing these inequalities, they still persist, even though women's participation in the labor market has grown and they represent the majority in educational spaces. Considering the conditions for the Alimony Deduction, it is possible to conclude that the responsibility for caregiving still falls on women, which directly impacts their income.