Documents et rapports
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Unpacking Tax Compliance from a Gender Perspective. Gender and Tax Dialogue Knowledge Note (anglais)
This note discusses the importance of accounting for gender issues in tax compliance. It identifies knowledge gaps and recommends collaboration between governments, the World Bank, and partners to generate...
Type de document: Rapport Numéro du rapport: 190609 Date du document: 25 mai 2024 Mode de publication: Disclosed Auteur: Komatsu,Hitomi,Shaukat,Mahvish Ifrah,Ozer,Ceren
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Presumptive Tax on Small and Microenterprises with a Gender Lens in Ethiopia (anglais)
Governments often use simplified business tax systems, such as presumptive tax regimes, to register and tax small and microenterprises. Despite concerns about how such regimes could disproportionately...
Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS10707 Date du document: 20 février 2024 Mode de publication: Disclosed Auteur: Komatsu,Hitomi
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Knowledge Note 2. Building Gender Equality Objectives in Tax and Customs Administrations (anglais)
This Knowledge Note, produced by the World Bank’s Integrating Gender Equality into Tax Reform project team of the Global Tax Program, provides a broad overview of issues in building gender equality in...
Type de document: Fiche Numéro du rapport: 186598 Date du document: 1 décembre 2023 Mode de publication: Disclosed Auteur: Shaukat,Mahvish Ifrah,Neb,Ashima,Komatsu,Hitomi,Ozer,Ceren
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Gender and Taxpayer Study in Khyber Pakhtunkhwa, Pakistan in Preparation for the One Stop Taxpayer Facilitation Centers (anglais)
This study supports the KP provincial government’s efforts to facilitate women’s voluntary tax compliance by understanding women’s constraints and experiences in tax payment and property registration and...
Type de document: Rapport Numéro du rapport: 183065 Date du document: 1 juin 2023 Mode de publication: Disclosed Auteur: Komatsu,Hitomi,Touqeer,Irum
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Gender and Tax Incidence of Rural Land Use Fee and Agricultural Income Tax in Ethiopia (anglais)
The rural land use fee and agricultural income tax are major payments for rural landholders in Ethiopia. This paper examines the gender implications of these taxes using tax payment and individual land...
Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS9715 Date du document: 24 juin 2021 Mode de publication: Disclosed Auteur: Komatsu,Hitomi,Ambel,Alemayehu A.,Koolwal,Gayatri B.,Yonis,Manex Bule
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Gender Implications of Rural Land Use Fee and Agricultural Income Tax in Ethiopia : Policy Brief (anglais)
Land use fees and agricultural income tax in Ethiopia are levied on rural landholders according to the size of agricultural landholdings. Summarizing the evidence presented in the authors paper based on...
Type de document: Fiche Numéro du rapport: 162031 Date du document: 1 juin 2021 Mode de publication: Disclosed Auteur: Komatsu,Hitomi,Ambel,Alemayehu A.,Koolwal,Gayatri B.,Yonis,Manex Bule
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Disaggregated Survey Data on Taxation to Improve Policy Design : A Perspective from the Ethiopia Socioeconomic Survey (2018-19) - Survey Brief (anglais)
A disaggregated analysis of the tax burdens and economic needs of the most economically vulnerable - such as poor women and men, informal workers, and owners of micro- and small enterprises - is crucial...
Type de document: Fiche Numéro du rapport: 162142 Date du document: 1 juin 2021 Mode de publication: Disclosed Auteur: Ambel,Alemayehu A.,Komatsu,Hitomi,Koolwal,Gayatri B.,Tsegay,Asmelash Haile,Yonis,Manex Bule
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Gender dynamics in access to justice in Afghanistan (anglais)
Afghanistan has a multitude of complementary, competing, and at times conflicting spaces for rule-setting and dispute resolution; state laws, Shari'a, and customary practices and norms are applied and...
Type de document: Document de travail Numéro du rapport: 88953 Date du document: 1 janvier 2014 Mode de publication: Disclosed Auteur: Haines,Rebecca Lynn,Joseph,George,Komatsu,Hitomi,Marchiori,Teresa,Prettitore,Paul Scott,Terasawa,Miki