Sex-disaggregating Tax Administrative Data

• Tác giả: Luis Fernando Gamboa
• Ngôn ngữ: eng
• Ký hiệu phân loại: 811.00 American poetry in English
• Thông tin xuất bản: Washington, DC: World Bank, 2024
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 314446
• Chủ đề: 1. GENDER EQUALITY; 2. NATIONAL TAX AND CUSTOMS AUTHORITY (DIAN); 3. PEACE, JUSTICE AND STRONG INSTITUTIONS; 4. SEX-DISAGGREGATION; 5. TAX ADMINISTRATION

Tóm tắt

This Knowledge Note aims to document National Tax and Customs Authority's (DIAN's) experience in sex-disaggregating income taxpayer data and provide examples of the use of disaggregated data for policy analysis. It offers lessons for other revenue authorities and government agencies planning to sex-disaggregate and analyze administrative tax data. It summarizes the institutional strategies, methodologies used, and challenges encountered in this process based on interviews with experts and government officials. We use the term "sex" to mean biological sex at birth unless explicitly stated otherwise.