A Rapid Review of the Kosovo Tax System from a Gender Perspective and Policy Options for More Gender-responsive Taxation

Download File

Gender-responsive budgeting (GRB) is a strategy aiming at gender equality by analysing both the collection and spending of public resources. GRB is included in the Treaty on the Functioning of the European Union and is encouraged as a practice by the European Parliament and the European Union Council. GRB is a legal obligation for all public institutions in Kosovo. In line with Kosovo’s legal commitments and best international practices in GRB, all laws and policies, including budgets, ought to be informed by gender analysis which identifies the different needs, interests, and priorities of diverse men, women, boys, and girls.