By being ‘gender aware’, tax policy, tax administration and tax research have the potential to both reduce discrimination and promote women’s economic empowerment, and benefit the wider inclusive economic growth and development process.
This resource from the Knowledge, Evidence and Learning for Development (K4D) Programme sets out some of the views on tax and gender in low-and middle-income countries gathered during discussions within the UK Government’s Foreign, Commonwealth and Development Office (FCDO). It is based on five workshops that took place during 2021, with additional input from civil society organisations, and researchers from the Institute of Development Studies. A list of the participants can be found at the end of this document.
Civil society organisations (CSOs) play an important role in all aspects of taxation and gender, from improving transparency and accountability of government decisions on tax policy, and engaging with governments and oversight institutions on taxation and gender, to educating female taxpayers and monitoring services that revenue authorities and ministries of finance provide.
Specialised CSOs could carry out gendered analysis of taxation and its impacts in parallel to gendered analysis of budgeting.