Inconstitucionalidad del Impuesto al valor agregado de toallas sanitarias y tampones.

Abstract

The purpose of this academic document is to explain how women in Ecuador must assume a discriminatory tax due to a natural condition. To accomplish my research objective, I develop an analysis of Ecuadorian legislation where we’ll find the background of this figure, including the effects that its implementation triggers in the development of a vulnerable group. Subsequently, we will find the first chapter where we will review the relevant definitions, such as discrimination and equal treatment, what is considered the right to dignity and tax equality; Then, in the second chapter, we’ll find, in a succinct modality, the Ecuadorian legal framework related to the subject, the importance of feminine hygiene products as part of the basic food basket (BFB), the characteristics of irreplaceable goods, what is known as the pink tax and the impact on the lives of thousands of women; and finally we come to the respective conclusions and recommendations.