On this World Human Rights Day 2023, the ATAF Women in Tax Network (AWITN) adds its voice to the numerous voices around the world to reiterate that “Gender Equality IS a Human Right.”
Human rights, at their core, embody the inalienable rights and dignity of every individual. It “guarantees the rights of every individual everywhere, without distinction based on nationality, place of residence, gender, national or ethnic origin, religion, language, or any other status.”
Yet, the realization of these rights is not uniform, and the impact is disproportionately felt by marginalized groups, with gender being a key axis of this disparity. The struggle for gender equality is not merely a battle for women’s rights; it is a fight against the multifaceted layers of discrimination that women, and those whose identities intersect with diverse gender experiences, encounter daily.
There are several international and regional agreements specifically affirming the rights of women. The OECD* lists at least 65 women’s rights in this article under 4 broad topics i.e. Rights in the Family Sphere, Right to Physical Integrity, Right to Access Productive and Financial Resources and Rights Regarding Civil Liberties. Although a number of these agreements are not legally binding, they symbolize the quest by countries and organizations to promote and protect women’s rights.
As a Network focused on empowering women involved in tax across Africa, we are compelled to explore the link between human rights and gender equality. As advocates committed to understanding and dismantling the barriers that impede the progress of women in tax in Africa, we stand at the forefront of a movement that recognizes the profound interplay between these two fundamental aspects of a just and equitable society.
Today, our reflection extends beyond our usual world of tax policies and gets into the nuanced relationship between taxation and gender rights. We recognize that our desired principles of equity, fairness, and inclusivity, when embedded effectively in tax structures, will be instrumental in shaping a world where women can fully enjoy their human rights.
It has been well established that tax policies are far from gender neutral. Women often bear a disproportionate tax burden, earning less on average while facing higher indirect taxes. The gender pay gap is exacerbated by tax structures that overlook the invaluable contribution of unpaid care work, usually undertaken by women, presenting a systemic hurdle on the path to economic parity.
Beyond economics, discriminatory tax laws limit women’s access to resources, perpetuating inequalities from inheritance through to essential goods taxation. The AWITN advocates for policy reform in several ways, including stressing the importance of tax authorities collecting gender disaggregated data, which we believe will provide insights into the economic activities and behaviours of men and women, allowing policymakers to design tax policies that are fair and responsive to the needs of all genders.
As we reflect today, it is imperative that every person reading this article renews their commitment to dismantling the barriers that hinder or slow our progress toward gender equality. We have been at the gender equality “fight’ for a while. At least, since 1948 when it was made part of international human rights law by the Universal Declaration of Human Rights, adopted by the UN General Assembly. We’ve come a long way, but we’ve got more work ahead of us. It is through our collective efforts that we can redefine the narrative, creating a world where human rights are indivisible from gender equality, and where every individual is empowered to live a life of dignity, free from discrimination.
