Taxation is one of the main instruments for financing public policies and plays an essential role in redistributing wealth and promoting socioeconomic development. However, its structure and application can either mitigate or exacerbate pre-existing inequalities in society, including gender disparities.
In Mozambique, as in many developing countries, taxation is not gender-neutral. Different patterns of economic participation, access to productive resources and distribution of care work disproportionately impact men and women, making a gendersensitive approach essential in the design of tax policies.
The literature points to two main types of gender bias in tax systems: explicit bias, which occurs when tax rules establish different tax obligations for men and women (e.g., distinctions based on marital status or economic dependency); and implicit bias, which arises from the interaction between tax rules and structural inequalities in the labor market and the economy.
In the Mozambican case, although there are no tax rules that directly discriminate against women, implicit bias manifests itself on several fronts (Barnett & Grown, 2004). The tax system of the Republic of Mozambique is governed by Law No. 15/2002 of 26 June, known as the Basic Law of the Tax System. This legislation establishes the fundamental principles of the Mozambican tax system, including social justice, tax legality, equity, efficiency and simplicity.
The law defines the guarantees and obligations of taxpayers and the Tax Administration, regulates the procedures for the settlement and collection of taxes and establishes a general regime of tax offences.
Despite these principles, current tax policies have not been effective in addressing gender inequalities.
