Gender Sensitive Taxation: A Comparative Analysis Specific to Country Examples

Yıl 2019, Cilt: 3 Sayı: 2, 46 - 75, 31.05.2019

Cahide Göğüsdere

https://doi.org/10.25295/fsecon.2019.02.003

Öz

Budget is a document that is expected to be collected incomes and will make expenditures in the fiscal year. In all stages of budgets, addressing the needs and rights of women and men is called gender sensitive budgeting (GSB). Since 2000, studies and practices related to GSB have gained importance. When examining the relevant literature, it is possible to see examples in more than fourty countries. Countries have been able to create GSB in a way that will comply with their budget systems and the country's structure. While the budget is addressed in terms of gender sensitivity, in specific to taxation, the studies carried out by researchers and taxation analysts are not too much for gender sensitivity. In this study, examples of countries related to gender sensitive taxation (GST) will be emphasized. In this context, studies and practices in India, Mexico, South Africa and the United Kingdom (England) will be discussed and a comparative analysis will be conducted.

Anahtar Kelimeler

Toplumsal Cinsiyet, Vergilendirme, Ayrımcılık

Kaynakça

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