Gender equality and taxation: A critical analysis of Turkish tax policy

Despite developments in women's role in contemporary societies they still face inequalities in different forms, including taxation which exacerbate the existing gender bias in various ways. In that regard, the examination of taxation policies and their gender equality outcomes is of great importance due to the interconnection between citizenship, tax obligation, and representation. Aiming to address the gap in the literature, this thesis examines gender bias in terms of Turkish tax policy based on women's different roles as production, consumption, and reproduction. It is revealed that direct taxes exacerbate indirect gender bias by applying lower tax rates on riskier investment tools that are found to be used less by women. On the other hand, tax policies endorse women's inclusion into production by providing tax deductions. Notwithstanding that, it is also seen that regarding consumption, taxes aggravate gender bias by applying high rates of value-added tax on the products that are solely and indispensably used by women (or used for child care). By conducting a gendered analysis of electoral seats, political agendas, and voluntary gender quotas, these findings are found related to the lack of political representation of women. Furthermore, it is concluded that the tax system and tax collection method in Turkey exacerbates women's tax consciousness, which results in women relinquishing their political representation. Hence, it is revealed that the gender discriminations arising from Turkish tax policy and the lack of political representation of women are interrelated matters.