Kadın erkek eşitsizliğinin giderilmesinin vergisel boyutu

Gerek uluslararası hukukta, gerekse ulusal hukukta kadın ve erkeklerin hukuksal eşitliğinin yanı sıra fiili eşitliğinin de sağlanması amacıyla, kadınlar için pozitif ayrımcılık olarak adlandırılan düzenlemeler yer almaktadır. Son yıllarda vergi ve kamu harcama politikalarında kadınlar lehine bazı düzenlemeler yapılmasına yönelik olarak Toplumsal Cinsiyet Duyarlı Bütçeleme v.b. uygulamalar önerilmektedir. Bu önerilerin uygulanması, demokratik eşitlik anlayışına aykırı olmayıp, aksine eşitliği gerçekleştirici niteliktedir. Vergi sistemleri, uzun yıllar sonunda oluşmuş kararları yansıtır. Bu kararlar, erkek ve kadınların ayrı ayrı rolleri hakkındaki sosyal davranışları içine alan değişik faktörlerden etkilenir. Kadınlar ve erkekler arasındaki kamu politikalarında cinsiyet ayrımının önemi tam olarak daha yeni kabul edilmiştir. Vergi sistemlerinde cinsiyet ayrımı verimli bir araştırma konusudur. Bu çalışmada, kadın-erkek eşitsizliğinin giderilmesinin vergisel boyutu genel bir yaklaşımla ele alınmaktadır.

The taxational dimension of removing inequality of women and men

Both international and national laws are designed to improve gender equality before the laws and in reality through positive discrimination. Lately, positive discrimination towards women is encouraged in tax and public expenditures policies such as gender budgeting, etc. Implementation of these proposals do not contradict with the concept of equality before laws, on the contrary, they are to improve gender equality. Tax systems reflect a tapestry of decisions, made over many years. These decisions have been influenced by a variety of factors, including social attitudes about the respective roles of men and women. Public finance has only recently fully acknowledged the importance of gender bias in public policies. Gender bias in tax systems is therefore a fruitful area of inquiry. This study assesses the role of a tax system to solve gender inequality in general.

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