A CONSTITUIÇÃO DE 1988 E A IGUALDADE DE DIREITOS PARA MULHERES LACTANTES: PROPOSTAS DE CRIAÇÃO DE INCENTIVOS FISCAIS PARA EMPRESAS

This paper aims to analyze the impact of creating tax incentives for companies that hire breastfeeding women, with the goal of promoting gender equality in the labor market. To achieve this, the following chapters will be addressed: The Insertion of Women in the Labor Market, which will examine the evolution of female participation in the labor market, highlighting the changes that occurred after the 1988 Constitution and the labor rights guarantees for women; The Evolution of Women's Labor Rights in Brazil, which will discuss the main legal transformations that guarantee fundamental rights for women in the workplace; The Challenges of Breastfeeding Women in the Labor Market, which will analyze the difficulties faced by breastfeeding women, such as the lack of specific public policies and challenges in reconciling work and breastfeeding; Law No. 14,457/2022: The Creation of the Emprega + Mulheres Program, which will address the initiatives of this law to support the inclusion of breastfeeding women in the labor market; and Proposal for Tax Incentives as a Mechanism for Addressing Inequality, which will analyze how the creation of tax incentives can be a strategy to promote the inclusion and protection of breastfeeding women in companies. The methodology used will be qualitative and explanatory, with a descriptive and bibliographical approach, focused on understanding public policies and legal issues related to the rights of breastfeeding women in the workplace. The central hypothesis of this study is that the creation of tax incentives can significantly contribute to gender equality, promoting the inclusion of breastfeeding women in the labor market, as provided by the 1988 Constitution. This study aims to demonstrate that such incentives can be an effective tool for combating gender inequalities in the professional environment.