Abstract
This book focuses on the state's positive obligation to implement equality between men and women and the necessity for tax law to adopt a gender-sensitive structure. By examining the social function of taxation and the differential impacts of tax laws based on gender, this study argues that tax law must move beyond a gender-neutral approach and incorporate women's experiences in light of feminist critiques. Supported by concrete examples from Turkish and various foreign legal systems, this analysis aims to demonstrate how taxation policies can be shaped with gender awareness. The study highlights the importance of achieving a genuinely equitable approach to taxation for women and seeks to provide a foundation for normative developments in this field.
Translated title of the contribution | Taxation from the Perspective of Gender Equality |
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Original language | Turkish |
Place of Publication | Istanbul |
Publisher | On İki Levha Yayıncılık |
Number of pages | 184 |
ISBN (Print) | 9786255930316 |
Publication status | Published - Feb 2025 |
Keywords
- gender equality
- taxation
- feminist legal theory
- critical tax theory