Abstract

A comprehensive understanding of gender issues in tax policy, the execution of legal and political requirements, and the attainment of gender equality necessitate several changes and further study to strengthen the knowledge base. However, gender-differentiated results are produced by ostensibly gender-neutral tax systems and tax policy decisions, since the distributional and allocative impact of taxes is strongly connected to socioeconomic reality. Insofar as the EU is involved in taxes, it is obligated to ban discrimination and achieve gender equality. The requirements on gender equality also apply to European governance instruments that coordinate Member States' tax policies, such as the European Semester and the Europe 2020 agenda. It is not enough to just address underlying socioeconomic gaps as one cause of gender disparities in tax outcomes. To support long-term economic growth and poverty reduction, development initiatives must guarantee that policy actions in the field of taxes do not have a detrimental impact on intended gender equality results. The manner in which a government earns income may also have distinct effects on men and women. Incorporating a gender equality lens into general tax policy analysis has the potential to dramatically improve the quality of public policy. Initiatives to promote female labour force participation, for example, may be hindered by tax policies driven by goals unrelated to gender issues. This article will explain how the current tax policy has resulted in widespread structural discrimination against women. The article will also show and evaluate the potential advantages of gender equality goals, which have emerged as a new trend in sustainability-oriented tax policy.

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