Gender Sensitive Taxation: A Comparative Analysis Specific to Country Examples

Authors : Cahide GÖĞÜSDERE

Pages : 46-75

Doi:10.25295/fsecon.2019.02.003

View : 17 | Download : 21

Publication Date : 2019-05-31

Article Type : Research Paper

Abstract :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 insert ignore into journalissuearticles values(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 insert ignore into journalissuearticles values(GST); will be emphasized. In this context, studies and practices in India, Mexico, South Africa and the United Kingdom insert ignore into journalissuearticles values(England); will be discussed and a comparative analysis will be conducted.
Keywords : Toplumsal Cinsiyet, Vergilendirme, Ayrımcılık