世界银行-巴基斯坦开伯尔-普赫图赫瓦的性别和纳税人研究：为一站式纳税人便利中心做准备（英）-2023-53页_3mb

The study analyzes the challenges and opportunities for improving women's voluntary tax compliance in Khyber Pakhtunkhwa, Pakistan, in the context of reforms like one-stop taxpayer facilitation centers and digital services. It uses a mixed-methods approach including a survey of 1,200 respondents (33% women), focus group discussions, and key informant interviews. Key findings highlight that women face significant mobility restrictions, limited access to digital technologies, and barriers in accessing tax services due to factors like lack of female staff and poor facilities. Recommendations include establishing female counters at service centers, ensuring safe work environments, improving physical infrastructure like women-specific bathrooms, and enhancing digital inclusivity through targeted education and multilingual information. These measures aim to facilitate property registration and tax payments, ultimately supporting the KP government's revenue mobilization efforts.

Despite digital reforms offering potential benefits, gender gaps in technology use may exacerbate exclusion if not addressed. The study underscores the need for tailored strategies to meet the diverse needs of women and men, ensuring that ongoing reforms effectively promote equitable access and trust in tax administration.