Gender and Taxpayer Study in Khyber Pakhtunkhwa, Pakistan: In Preparation for the One-Stop Taxpayer Facilitation Centers

doi:http://dx.doi.org/10.1596/40359

Publication:
Gender and Taxpayer Study in Khyber Pakhtunkhwa, Pakistan: In Preparation for the One-Stop Taxpayer Facilitation Centers

dc.contributor.author	Komatsu, Hitomi
dc.contributor.author	Touqeer, Irum
dc.date.accessioned	2023-09-15T18:45:40Z
dc.date.available	2023-09-15T18:45:40Z
dc.date.issued	2023-09-15
dc.description.abstract	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 the gender gaps in access to and use of digital technologies. It draws data from a survey, which interviewed 1,200 current taxpayers and nontaxpayers (a third of whom were women), focus group discussions with women and female tax administrators, and key informant interviews with senior directors of the KP tax administrations. It identifies specific challenges women face in property registration and tax payments, such as restricted mobility, and lack of information and unclear processes. It also reveals that women’s challenges are not monolithic, but varies by education; therefore, tailored measures are important to meet the needs of different types of taxpayers. While digitization of tax services could reduce tax compliance costs for taxpayers, women with limited education may not fully benefit from digitization because they tend to lack ownership of mobile devices and to have limited use of digital banking and wallet applications. The importance of having female staff provide tax and property registration services dedicated to women, simplifying property registration processes, and using easy Urdu and Pashto are highlighted by female taxpayers. Establishing dedicated services for women by assigning female tax officials in one-stop Tax Facilitation Centers could also help women register property and pay taxes. But to retain staff, these changes require allocation of human and financial resources, review of staff roles, additional training, instituting a gender-equitable and safe workplace environment and physical infrastructure, including bathrooms and separate areas for women. Digitizing and sex-disaggregating taxpayer and service user data could help revenue authorities develop tailored programs and services that meet the needs of women and men and monitor progress. Such data would be useful in guiding tax administrations to allocate financial and human resources.	en
dc.identifier	http://documents.worldbank.org/curated/en/099422206222319343/IDU0a0d83a8a05e0304a900abc903cbf5ec7a83e
dc.identifier.doi	10.1596/40359
dc.identifier.uri	https://openknowledge.worldbank.org/handle/10986/40359
dc.language	English
dc.language.iso	en_US
dc.publisher	Washington, DC: World Bank
dc.relation.ispartofseries	Equitable Growth, Finance and Institutions Notes - Macroeconomics, Trade and Investment
dc.rights	CC BY-NC 3.0 IGO
dc.rights.holder	World Bank
dc.rights.uri	https://creativecommons.org/licenses/by-nc/3.0/igo
dc.subject	GENDER AND TAX
dc.subject	PROVINCIAL TAX OFFICES
dc.subject	DATA COLLECTION
dc.subject	WOMEN AND MOBILITY
dc.subject	ACCESS TO DIGITAL TECHNOLOGIES
dc.title	Gender and Taxpayer Study in Khyber Pakhtunkhwa, Pakistan	en
dc.title.subtitle	In Preparation for the One-Stop Taxpayer Facilitation Centers	en
dc.type	Report
dspace.entity.type	Publication
okr.crossref.title	Gender and Taxpayer Study in Khyber Pakhtunkhwa, Pakistan: In Preparation for the One-Stop Taxpayer Facilitation Centers
okr.date.disclosure	2023-09-15
okr.date.lastmodified	2023-06-21T00:00:00Z	en
okr.doctype	Economic & Sector Work
okr.docurl	http://documents.worldbank.org/curated/en/099422206222319343/IDU0a0d83a8a05e0304a900abc903cbf5ec7a83e
okr.guid	099422206222319343
okr.identifier.docmid	IDU-a0d83a8a-5e03-4a90-abc9-3cbf5ec7a83e
okr.identifier.doi	http://dx.doi.org/10.1596/40359
okr.identifier.externaldocumentum	34099476
okr.identifier.internaldocumentum	34099476
okr.identifier.report	183065
okr.import.id	1792
okr.imported	true	en
okr.language.supported	en
okr.pdfurl	http://documents.worldbank.org/curated/en/099422206222319343/pdf/IDU0a0d83a8a05e0304a900abc903cbf5ec7a83e.pdf	en
okr.region.administrative	South Asia
okr.region.country	Pakistan
okr.topic	Gender::Gender and Economics
okr.topic	Gender::Gender and Development
okr.topic	Law and Development::Tax Law
okr.unit	EFI-MTI-Macro/Fiscal-Tax (EMFTX)