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This paper starts from the premise that fiscal policy is a decisive point of the democratic capitalist State, that is, the examination of tax collection sources and the definition of the allocation of such resources, provides a realistic understanding of the State including its cultural and social aspects. Based on the premise that the austerity package can reduce social rights, this research seeks to verify the effectiveness of constitutionally guaranteed rights in times of austerity. Therefore, it begins with the recognition that all rights entail a cost to their implementation, evidencing that the allocation of resources by the State, public expenditures, taxation or granting tax subsidies, indicates the application. Evidencing that the allocation of resources, by the State, includes public expenses, taxation and tax subsidies. In this way, they indicate the implementation of a government program and reveal their choices and priorities. Soon, goes to the examination of austerity, its structure, couplings, fundamentals and objectives. Finally, we examine the extent to which the fiscal adjustment applied in Brazil relates to gender inequalities in present-day Brazil.

AS INTERAÇÕES ENTRE INIQUIDADES DE GÊNERO E A INEFETIVIDADE DOS DIREITOS SOCIAIS EM TEMPOS DE AUSTERIDADE