Technical Notes and Manuals Volume 2023 Issue 004: Gender and Revenue Administration: Principles and Practices (2023)

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Gender and Revenue Administration: Principles and Practices

Author:

Ms. Katherine Baer

Ms. Katherine Baer
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Ms. Margaret Cotton

Ms. Margaret Cotton
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Elizabeth Gavin

Elizabeth Gavin
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Cindy Negus

Cindy Negus
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Katrina R Williams

Katrina R Williams
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Series:: Technical Notes and Manuals

Volume/Issue:: Volume 2023: Issue 004

Language:: English

Publication Date:: 15 Aug 2023

DOI:: https://doi.org/10.5089/9798400244544.005

ISBN:: 9798400247118

ISSN:: 2075-8669

Pages:: 31

Keywords:: fiscal reform; gender equality; gender-sensitive tax laws; inclusive growth; revenue administration; revenue recovery; sustainable growth; gender lens; sex discrimination-law; administering tax; staff distribution; administration staff; Women; Gender inequality; Gender diversity; Sub-Saharan Africa

Legal-disclaimer:: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Series:: Technical Notes and Manuals

Volume/Issue:: Volume 2023: Issue 004

Language:: English

Publication Date:: 15 Aug 2023

DOI:: https://doi.org/10.5089/9798400244544.005

ISBN:: 9798400247118

ISSN:: 2075-8669

Pages:: 31

Keywords:: fiscal reform; gender equality; gender-sensitive tax laws; inclusive growth; revenue administration; revenue recovery; sustainable growth; gender lens; sex discrimination-law; administering tax; staff distribution; administration staff; Women; Gender inequality; Gender diversity; Sub-Saharan Africa

Legal-disclaimer:: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

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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.

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Technical Notes and Manuals

ISSN:: 2075-8669

Publisher:: International Monetary Fund

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