Gender Biases in Serbian Personal Income Taxation: The Road Ahead

Abstract

This paper focuses on the interaction between the Serbian personal income tax legislation and gender equality. It aims at analysing gender biases contained in the current legislation regulating personal income taxation in Serbia. The objective of this analysis is to reveal the ways in which the existing system of personal income taxation perpetuates and, in some instances, even amplifies gender inequality. Despite the fact that the Serbian personal income tax system does not presuppose explicit gender biases, it is permeated by implicit gender biases, which in practice are far more difficult to recognize and address.

After setting the theoretical framework for a gendered analysis of the Serbian personal income tax system, the author will identify and explain the most pressing (implicit) gender biases within it. Without purporting to be exhaustive, the analysis is intended to initiate the introduction of a gender dimension into the discussion of a fundamental and long-overdue redesign of the Serbian personal income tax. The examination of the most critical implicit gender biases will be complemented by de lege ferenda recommendations, aimed at ensuring more gender-responsive personal income taxation in Serbia.