Reform Recommendations to Overcome Gender Inequalities in Tax Systems

Öz

Income tax is the main source of gender-based inequalities in taxation. However, the aim of this study is also investigate gender-based inequalities in consumption expenditures, property acquisition and usage fees collection. In the study, a method based on the primary legislation of the countries and the literature review was used. According to the results, completely individual-based taxation should be preferred in order to eliminate gender-based inequalities in income tax. Generous discounts should also be provided for childcare costs. Pink taxes should be abolished to address gender inequalities resulting from differences in consumption patterns. In addition, purpose-based subsidies should be made to facilitate women's access to these goods. In order to reduce the gender gap in the acquisition of land and other property, women's property acquisition should be facilitated by taxation. In order to eliminate inequalities in access to public services, especially education and health, women should be able to benefit from these services free of charge or with a low usage fee. Elimination of such gender-based inequalities in taxation is not only a basic human right, but also extremely important for welfare-based economic growth.

Anahtar Kelimeler

• Family-Based Taxation
• Individual-Based Taxation
• Gender-Based Taxation
• Gender Bias
• Pink Tax

Vergi Sistemlerinde Cinsiyet Eşitsizliklerinin Giderilmesine Yönelik Reform Önerileri

Öz

Gelir vergisi, vergilemede cinsiyete dayalı eşitsizliklerin temel kaynağını oluşturmaktadır. Ancak bu çalışmanın amacı ilaveten; tüketim harcamalarında, mülk ediniminde ve kullanım ücretlerinin tahsilindeki cinsiyete dayalı eşitsizlikleri de araştırmaktır. Çalışmada ülkelerin birincil mevzuatlarına ve kaynak taramasına dayalı bir yöntem kullanılmıştır. Ulaşılan sonuçlara göre, gelir vergisinde cinsiyete dayalı eşitsizliklerin giderilmesi için tamamen bireysel esaslı vergileme tercih edilmelidir. Ayrıca çocuk bakım masrafları için cömert indirimler sağlanmalıdır. Tüketim kalıplarındaki farklılıklardan kaynaklanan eşitsizlikleri gidermek için pembe vergiler kaldırılmalıdır. Ayrıca kadınların bu mallara erişimini kolaylaştırmak için amaçlı sübvansiyonlar yapılmalıdır. Arazi ve diğer mülklerin edinimindeki cinsiyet farklılığını azaltmak için kadınların mülk ediniminde vergi kolaylığı sağlanmalıdır. Başta eğitim ve sağlık olmak üzere kamu hizmetine erişimdeki eşitsizlikleri gidermek için özellikle de kadınların bu hizmetlerden ücretsiz ya da düşük kullanım ücreti karşılığında yararlanması sağlanmalıdır. Vergilemede cinsiyete dayalı bu tür eşitsizliklerin giderilmesi temel bir insan hakkı olmanın yanında aynı zamanda refaha dayalı bir ekonomik büyüme için de son derece önemlidir

Anahtar Kelimeler

• Aile Esaslı Vergileme
• Bireysel Esaslı Vergileme
• Cinsiyete Dayalı Vergileme
• Cinsiyetçi Ön Yargı
• Pembe Vergi

Kaynakça

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