Gender Aspects in Income Tax Law with a Focus on Earnings Tax

From March to May 2016, the Austrian Court of Audit carried out an audit of gender aspects in income tax law with a focus on earnings tax at the Federal Ministry of Finance (BMF). The audited period largely spanned the years from 2013 through 2016. The goal of the audit was the presentation of the BMF’s equality objective in Chapter 16 “Public taxes and contributions” of the Federal Budget Estimate and the evaluation of the corresponding measures and indicators, as well as the quality of information provided on outcome orientation based on the criteria of Section 41 of the Federal Organic Budget Act 2013. Another goal was to look into and evaluate the planned and implemented measures of the BMF related to income tax (earnings tax) with regard to the equality objective of Chapter 16 and with a focus on the tax reform 2015/2016.