Özet:

Income tax is the main source of gender-based inequalities in taxation. However, the aim of this study is also investigate gender-based inequalities in consumption expenditures, property acquisition and usage fees collection. In the study, a method based on the primary legislation of the countries and the literature review was used. According to the results, completely individual-based taxation should be preferred in order to eliminate gender-based inequalities in income tax. Generous discounts should also be provided for childcare costs. Pink taxes should be abolished to address gender inequalities resulting from differences in consumption patterns. In addition, purpose-based subsidies should be made to facilitate women's access to these goods. In order to reduce the gender gap in the acquisition of land and other property, women's property acquisition should be facilitated by taxation. In order to eliminate inequalities in access to public services, especially education and health, women should be able to benefit from these services free of charge or with a low usage fee. Elimination of such gender-based inequalities in taxation is not only a basic human right, but also extremely important for welfare-based economic growth.

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