Ekonomi İşletme ve Maliye Araştırmaları Dergisi

Yazarlar: Cahide GÖĞÜSDERE

Konular:İktisat

DOI:10.38009/ekimad.774530

Anahtar Kelimeler:Toplumsal cinsiyet,Bütçe,Vergi

Özet: In terms of tax and expenditure, budgets have tailored to support women and encourage them as entrepreneurs in the economy in various countries. Budgets should evaluated in terms of gender equality, especially income items. Taxes constitute the majority of budget revenues. The effects of tax policies on women and men should be defined separatel, and budget proposals should developed accordingly. In this context, gender-sensitive budgeting (GSB) provides a gender equality perspective. To ensure gender equality, gender-sensitive analysis of income and expenditure is required in all policy areas. In this study, 2016 central government budget documents, related legislation, and regulations will be examined in terms of gender-sensitive taxation. For this purpose, income tax (IT) from direct taxes and valu- added tax (VAT) and excise duty (ED) from indirect taxes would examined. Women were ignored in these budgets and no emphasis was placed on women in tax issues.

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