Gender and Revenue Administration: Principles and Practices
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Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary:
This technical note provides an overview of current issues and ideas that revenue administrations can consider regarding gender equality. It discusses the interactions between revenue administrations and gender equality and explores how revenue administrations can administer gender-sensitive tax laws effectively and apply a gender lens when administering tax or trade laws with a view to reducing barriers for women’s employment, entrepreneurship, and trade. It also provides practical considerations for a revenue administration in building gender perspectives in reform plans and shares several examples that highlight targeted measures that have led to positive outcomes in several countries.
Series:
Technical Notes and Manuals No. 2023/004
Subject:
Expenditure Gender Revenue administration
Frequency:
occasional
English
Publication Date:
August 15, 2023
ISBN/ISSN:
9798400244544/2075-8669
Stock No:
TNMEA2023004
Format:
Paper
Pages:
31
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