Araştırma Makalesi
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Vergi Sistemlerinde Cinsiyet Eşitsizliklerinin Giderilmesine Yönelik Reform Önerileri

Yıl 2023, Cilt: 23 Sayı: 3, 721 - 750, 27.09.2023
https://doi.org/10.18037/ausbd.1290135

Öz

Gelir vergisi, vergilemede cinsiyete dayalı eşitsizliklerin temel kaynağını oluşturmaktadır. Ancak bu çalışmanın amacı ilaveten; tüketim harcamalarında, mülk ediniminde ve kullanım ücretlerinin tahsilindeki cinsiyete dayalı eşitsizlikleri de araştırmaktır. Çalışmada ülkelerin birincil mevzuatlarına ve kaynak taramasına dayalı bir yöntem kullanılmıştır. Ulaşılan sonuçlara göre, gelir vergisinde cinsiyete dayalı eşitsizliklerin giderilmesi için tamamen bireysel esaslı vergileme tercih edilmelidir. Ayrıca çocuk bakım masrafları için cömert indirimler sağlanmalıdır. Tüketim kalıplarındaki farklılıklardan kaynaklanan eşitsizlikleri gidermek için pembe vergiler kaldırılmalıdır. Ayrıca kadınların bu mallara erişimini kolaylaştırmak için amaçlı sübvansiyonlar yapılmalıdır. Arazi ve diğer mülklerin edinimindeki cinsiyet farklılığını azaltmak için kadınların mülk ediniminde vergi kolaylığı sağlanmalıdır. Başta eğitim ve sağlık olmak üzere kamu hizmetine erişimdeki eşitsizlikleri gidermek için özellikle de kadınların bu hizmetlerden ücretsiz ya da düşük kullanım ücreti karşılığında yararlanması sağlanmalıdır. Vergilemede cinsiyete dayalı bu tür eşitsizliklerin giderilmesi temel bir insan hakkı olmanın yanında aynı zamanda refaha dayalı bir ekonomik büyüme için de son derece önemlidir

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Reform Recommendations to Overcome Gender Inequalities in Tax Systems

Yıl 2023, Cilt: 23 Sayı: 3, 721 - 750, 27.09.2023
https://doi.org/10.18037/ausbd.1290135

Öz

Income tax is the main source of gender-based inequalities in taxation. However, the aim of this study is also investigate gender-based inequalities in consumption expenditures, property acquisition and usage fees collection. In the study, a method based on the primary legislation of the countries and the literature review was used. According to the results, completely individual-based taxation should be preferred in order to eliminate gender-based inequalities in income tax. Generous discounts should also be provided for childcare costs. Pink taxes should be abolished to address gender inequalities resulting from differences in consumption patterns. In addition, purpose-based subsidies should be made to facilitate women's access to these goods. In order to reduce the gender gap in the acquisition of land and other property, women's property acquisition should be facilitated by taxation. In order to eliminate inequalities in access to public services, especially education and health, women should be able to benefit from these services free of charge or with a low usage fee. Elimination of such gender-based inequalities in taxation is not only a basic human right, but also extremely important for welfare-based economic growth.

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  • Ngo, A., Fong, G. T., Lorraine V. C. ve Shang, C. (2019). Analysis of gender differences in the impact of taxation and taxation structure on cigarette consumption in 17 ITC countries. International Journal of Environ Research Public Health, 16(7), 1275. doi.org/10.3390/ijerph16071275
  • O’Connel, C. ve Chamnan, V., (2023). Cambodia tax alert: changes to tax on ıncome and tax on salary tables. DFDL web sitesinden erişilen adres: https://www.dfdl.com/resources/legal-and-tax-updates/cambodia-tax-alert-changes-to-tax-on-income-and-tax-on-salary-tables-2/
  • Organization for Economic Co-operation and Development. (2022a). Tax policy and gender equalty a stocktake of country approachs. Organization for Economic Co-operation and Development web sitesinden erişilen adres: https://read.oecd-ilibrary.org/taxation/tax-policy-and-gender-equality_b8177aea-en#page4.
  • Organization for Economic Co-operation and Development. (2022b). The OECD tax-benefit database description of policy rules for Italy. Organization for Economic Co-operation and Development web sitesinden erişilen adres: https://www.oecd.org/els/soc/TaxBEN-Italy-2022.pdf
  • Pant, S. (2021). Unpinking discrimination: exploring the pink tax and its ımplications. International Journal of Policy Sciences and Law, 1(3), 1354-1371. Erişim adresi: https://ijpsl.in/wp-content/uploads/2021/03/UnPinking-Discrimination-Exploring-the-Pink-Tax-and-its-Implications_Svasti-Pant.pdf
  • Perret, S. (2022). OECD work on gender, taxation and budgeting. European Economic and Social Committe web sitesinde erişilen adres: https://www.eesc.europa.eu/sites/default/files/files/sarah_perret.pdf
  • Rambocas, N., Kissoon, Y., Kennedy, J. M., Mohammed, K., Khan, D., Motilal, M. S. ve Bissessa, A. (2023). Assessing period poverty in Trinidad and Tobago: An exploratory approach. Medical Science and Discovery, 10(1), 25-30. doi.org/10.36472/msd.v10i1.861
  • Richards, M. M. (2021). Can progressive taxation addressgender inequality in income? Cross-national evidence of gender differences in income tax payment patterns and post-tax income (Workin Papes No. 816). Lısdatacenter web sitesinden erişilen adres: http://www.lisdatacenter.org/wps/liswps/816.pdf
  • Rodriguez, C. ve Itriago, D. (2019). Do taxes ınfluence ınequality between women and men?. OXFAM Research Report, 8, 1-12. Erişim adresi: https://oxfamilibrary.openrepository.com/bitstream/handle/10546/620852/rr-taxes-influence-gender-inequality-lac-200819-summ-en.pdf
  • Rossignolo, D. (2018). Gender equity in the Argentine tax system: an estimation of tax burdens by household type. CEPAL Review,124,177-202. Erişim adresi: https://repositorio.cepal.org/bitstream/handle/11362/43958/1/RVI124_Rossignolo.pdf
  • Rossouw, L. ve Ross, H. (2020). An economic assessment of menstrual hygiene product tax cuts. Gates Open Research web sitesinden erişilen adres: file:///C:/Users/iibf/Downloads/gatesopenres-196261%20(1).pdf
  • Rüll, D. (2020). How to abolish ındirect taxes on menstrual hygiene products. Copenhagen Business School, CBS LAW Research Paper, 20-28, 1-22. Erişim adresi: file:///C:/Users/iibf/Downloads/SSRN-id3688893%20(1).pdf
  • Schechtl, M. (2023). The taxation of families: how gendered (de) familialization tax policies modify horizontal ıncome ınequality. Journal of Social Policy, 52(1), 63-84. doi.org/10.1017/S0047279421000404
  • Sabate, M. T. (2023). Maternity and paternity leave in Spain. Expatica web sitesinden erişilen adres: https://www.expatica.com/es/working/employment-law/maternity-leave-spain-105033/
  • Schulze, E., Jong, W. de, Hadjihristova, Y., Scott, I., Linares, J. ve Ghailani, D. (2015). The policy on gender equality in Belgium. Europien Parliament: Publicaitons Office.
  • Seely, A. (2023). Income tax allowances for married couples. United Kingdom: House of Common.
  • Selin, H. (2009). The rise in female employment and the role of tax incentives an empirical analysis of the Swedish ındividual tax reform of 1971. Uppsala University Departement of Economics Working Paper Series, 4, 1-42. Erişim adresi: https://www.bus.umich.edu/otpr/papers/Selin.pdf.
  • Sharma, V. ve Jindal, G. (2020). Is taxation gender biased?. Legalserviceindia web sitesinden erişilen adres: https://www.legalserviceindia.com/legal/article-9844-is-taxation-gender-biased-.html
  • Shephard, A. ve Gayle, G. L. (2019). Taxing familiy income: the effects on marriage and how time and resources are shared within households. Microeconomic Insight web sitesinden erişilen adres: https://microeconomicinsights.org/taxing-family-income-the-effects-on-marriage-and-how-time-and-resources-are-shared-within-households/
  • Sheila, Q. (2018). Europe. L. Kolovich (Ed.), Fiscal Policies and Gender Equality içinde (s. 67-68). Washington: International Monetary Fund.
  • Smith, T. (1999). Women and tax in South Africa. Interntionalbudget web sitesinden erişilen adres: https://internationalbudget.org/wp-content/uploads/Women-and-Tax-in-South-Africa.pdf
  • Soler, P. (2023). EU countries' tax-and-benefit systems penalise women. Eubserver web sitesinden erişilen adres: https://euobserver.com/health-and-society/156818.
  • Steenkamp, L. (2022). Equal pay but unequal taxes? Women and fiscal policy, 6-12. doi.org/10.1787/b8177aea-en
  • Stotsky, J. (1996). Gender bias in tax systems (Workin Papers No. 099). International Monetary Fund web sitesinden erişilen adres: doi.org/10.5089/9781451852226.001
  • Stotsky, J. (1997). How tax systems treat men and women differently. International Monetary Fund web sitesinden erişilen adres: https://www.imf.org/external/pubs/ft/fandd/1997/03/pdf/stotsky.pdf
  • Stotsky, J. (2017). Tax proposals: a missed opportunity for addressing implicit gender bias. Universty of Minesota The Gender Policy Report web sitesinden erişilen adres: https://genderpolicyreport.umn.edu/tax-proposals-a-missed-opportunity-for-addressing-implicit-gender-bias/
  • Stotsky, J. (2022). Taxation and social protection. ADB The Gvornence Brief web sitesinden erişilen adres: https://www.adb.org/sites/default/files/publication/787961/governance-brief-045-taxation-social-protection.pdf
  • Taskeen, J. (2020). Women’s right are human rights-a review of gender bias in South Africa tax law. Repository web sitesinde erişilen adres: https://repository.up.ac.za/bitstream/handle/2263/80447/Jaffer_Women_2020.pdf?sequence=1&isAllowed=y
  • Taylor, L. L. ve Dar, J., (2015). Fairer trade removing gender bias in US import taxes. The Takeaway, 6(3), 1-4. Erişim adresi: https://oaktrust.library.tamu.edu/bitstream/handle/1969.1/153774/V6-3%20Tariff%20Discrimination%20Takeaway.pdf?sequence=1&isAllowed=y
  • Theunissen, G., Kuijper, C. ve Alencar, H. (2019). Gender and taxes. Oxfam web sitesinden erişilen adres: https://oxfamilibrary.openrepository.com/handle/10546/620868
  • The United Nations Childeren’s Fund. (2019). Building a national social protection sytem fit for Uzbekistan’s childeren and youth. The United Nations Childeren’s Fund web sitesinden erişilen adres: https://www.unicef.org/uzbekistan/media/2761/file/Uzbekistan%20SP%20%20overview%20paper%20-%20ENG%20FINAL_July2019%20.pdf
  • Thomas, A. ve O’Reilly, P. (2016). The impact of tax and benefit systems on the workforce participation incentives of women (OECD Working Papers No. 29). Organization for Economic Co-operation and Development web sitesinden erişilen adres: https://www.oecd-ilibrary.org/docserver/d950acfc-en.pdf?expires=1683903100&id=id&accname=guest&checksum=06D775F90C30C8CA00C256E8BEA3412B
  • Torgler, B. ve Valev, N. T. (2010). Gender and publıc attitudes toward corruptıon and tax evasion. Contemporary Economic Policy, 28(4), 554-568. doi.org/10.1111/j.1465-7287.2009.00188.x
  • UN Women. (2016). Gender equality and taxation ın vietnam: ıssues and recommendations. Viet Nam: UNWomen.
  • Yaşa, A., Kovancı, Y. (2022). Türkiye’de kadınların işgücüne katılımında vergi düzenlemelerinin rolü ve önemi. Vergi Raporu, 277, 100-119. Erişim adresi: https://earsiv.kmu.edu.tr/xmlui/bitstream/handle/11492/6784/At%C4%B1lgan%20Ya%C5%9Fa%2C%20Ay%C5%9Fe%202022.pdf?sequence=1&isAllowed=y
  • Yimam, S. ve Asmare, F. (2020), Gender and tax compliance: firm level evidence from Ethiopia. ICTD Working Paper, 113, 1-27. Erişim adresi: https://opendocs.ids.ac.uk/opendocs/bitstream/handle/20.500.12413/15724/ICTD_WP113.pdf?sequence=1&isAllowed=y
Toplam 113 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Mali Hukuk
Bölüm Makaleler
Yazarlar

Ali Çelikkaya 0000-0003-4218-404X

Yayımlanma Tarihi 27 Eylül 2023
Gönderilme Tarihi 30 Nisan 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 23 Sayı: 3

Kaynak Göster

APA Çelikkaya, A. (2023). Vergi Sistemlerinde Cinsiyet Eşitsizliklerinin Giderilmesine Yönelik Reform Önerileri. Anadolu Üniversitesi Sosyal Bilimler Dergisi, 23(3), 721-750. https://doi.org/10.18037/ausbd.1290135