Prosper Ndlovu, [email protected]
NEW research by the African Tax Administration Forum (ATAF), through the ATAF Women in Tax Network (AWITN), has highlighted the need for African countries to strengthen the integration of gender considerations into tax policy and administration.
The publication, “Reducing Gender Inequality in ATAF Member Countries: Good Practice Framework”, finds that although many countries recognise the importance of gender-responsive taxation, significant gaps remain in how tax systems assess and address the different experiences of women and men.

The study found that 55 percent of respondents believe gender inequality exists within tax systems. However, only 29 percent of countries collect gender-disaggregated data on tax compliance, while 81 percent reported that tax policy is not incorporated into gender budgeting processes.
According to ATAF executive secretary, Ms Mary Baine, understanding how tax systems affect different groups of taxpayers is essential to building fair and effective tax systems.
“Even where tax laws appear equal, women and men often experience taxation differently due to differences in income, employment, business ownership, unpaid care responsibilities, access to assets, and social protection,” she noted.
“Recognising these differences helps governments design tax systems that are more inclusive, equitable and responsive to the realities faced by taxpayers.”
To support countries in addressing these challenges, the publication presents a “Good Practice Framework” that outlines practical actions for governments and tax administrations.
The framework focuses on five priority areas: strengthening gender-disaggregated data and research, promoting gender-responsive tax policy and legislation, increasing awareness of gender and taxation, advancing equal opportunities within tax administrations, and investing in infrastructure that supports gender equality.
AWITN Lead, Dr Nthabiseng Debeila emphasised the importance of evidence-based policymaking, noting that: “One of the strongest messages from the study is that countries need better evidence. Gender-disaggregated data and gender impact analysis are essential for identifying hidden inequalities and designing tax reforms that work for all taxpayers.”
The framework draws on surveys conducted among ATAF member countries and stakeholders, as well as international good practices and case studies from across Africa and beyond. It offers a practical roadmap for governments and tax administrations seeking to make tax systems more inclusive and responsive to the different experiences of women and men.



