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Gender Perspective on Tax Policy
(Law Faculty Iustinianus Primus Skopje, 2025-06)
Neshovska Kjoseva, Elena
From ancient times until today, the main function of all tax systems remains unchanged. Their key purpose is to generate revenues, while equity, fairness and non-discrimination are established as fundamental principles of taxation. States use the collected tax revenues to ensure proper functioning of society and to meet essential needs of all citizens. In recent years, the demand for gender equality has emerged as a critical aspect of these needs. Tax systems are generally considered neutral, designed to impact everyone equally. All individuals and citizens are obliged to pay taxes and other public levies, as well to contribute in covering public expenditure regardless of gender, race, colour of skin, national and social origin, political and religious belief, property, and social status. Additionally, the language of the tax provisions does not mention gender in a way that would possibly impose different tax treatment between men and women. Therefore, if taxpayers earn the same income, they will be taxed the same and no one will be questioning gender (in)equity. Traditionally, tax policy is perceived from an economic point of view focusing on revenue generation and economic growth. On the other hand, the gender equality is often seen as a social issue. However, significant disparities exist between men and women in the labor market, including differences in employment status (formal vs. informal), job types, and working hours, as well as distinct consumption patterns influenced by gender roles, particularly in caregiving and household responsibilities. Recognizing these disparities, governments have begun to acknowledge the importance of gender equity and have started to implement measures that are expected to focus on gender biases within tax policies. This paper aims to: (i) explore how tax systems may accidentally perpetuate gender inequalities, and (ii) assess the extent to which states can use the tax policy as an instrument to promote and protect gender equality.
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Chapter 28: Taxation and Inequalities in North Macedonia
(IBFD, Amsterdam, 2025-08)
Maksimovska Stojkova, Aleksandra
;
Neshovska Kjoseva, Elena
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Computation of Taxable Business Profits: Book-Tax Conformity and other issues
(IBFD, Amsterdam, 2024)
Maksimovska Stojkova, Aleksandra
;
Neshovska Kjoseva, Elena
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The Impact of Tax Treaties on International Mobility of Work in the Republic of North Macedonia
(IBFD, Netherlands, 2024)
Maksimovska Stojkova, Aleksandra
;
Neshovska Kjoseva, Elena
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Macedonian Tax Legislation Coping with the EU Integration: Reforming Processes
(Law Faculty Iustinianus Primus Skopje, 2024)
Maksimovska Stojkova, Aleksandra
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Neshovska Kjoseva, Elena
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Mandatory Disclosure Rules
(IBFD, 2023)
Maksimovska Stojkova, Aleksandra
;
Neshovska Kjoseva, Elena
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The Concept of Tax Culture in Contemporary Times
(Faculty of Law “Iustinianus Primus”- Skopje, 2022)
Neshovska Kjoseva, Elena
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Taxing the Big Tech in the European Union
(Springer Cham, 2023-11)
Zafiroski, Jovan
;
Neshovska Kjoseva, Elena
In order to ensure a fairer and more efficient tax world, international tax rules should be adapted to the globalization/regionalization of business and the digitalization of economic activities. In recent years, numbers of reform proposals were developed to address the tax challenges of the digital economy. Additionally, major tax scandals over the past few years have shown that it has never been easier for large multinationals to virtually locate their operations in jurisdictions where the corporate tax system is more favorable, even if companies still have physical stores, factories, or warehouses in other countries. Therefore, the tax question of the twenty-first century is not whether they pay taxes, but where they are paid. The tax challenges of the digitalized economy are global, and need global solutions. The introduced unilateral and country-specific tax measures fragment the European digital single market, increase competitive distortions, compliance burden and double taxation disputes. Therefore, a European solution is required for a problem that goes beyond national borders. But, is there any way toward European digital tax environment where tech giants would pay their fair share of taxes and contribute to national economies, for the benefit of all?
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Taxation in Era of Globalization and Digitalization- Issues and Challenges on National Tax Sovereignty
(Faculty of Law “Iustinianus Primus”- Skopje, 2021)
Neshovska Kjoseva, Elena
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Public-Private Partnership as an Alternative Source for Financing Public Needs: Experiences from South Eastern European Countries
(Law Faculty Iustinianus Primus Skopje, 2018)
Pendovska, Vesna
;
Maksimovska Stojkova, Aleksandra
;
Neshovska Kjoseva, Elena

Iustinianus Primus Faculty of Law

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