This Knowledge Note aims to document National Tax and Customs Authority's (DIAN's) experience in sex-disaggregating income taxpayer data and provide examples of the use of disaggregated data for policy analysis. It offers lessons for other revenue authorities and government agencies planning to sex-disaggregate and analyze administrative tax data. It summarizes the institutional strategies, methodologies used, and challenges encountered in this process based on interviews with experts and government officials. We use the term “sex” to mean biological sex at birth unless explicitly stated otherwise.
Authors
Gamboa,Luis Fernando, Reyes,Luis Carlos, Tribin Uribe,Ana Maria, Komatsu,Hitomi
- Disclosure Date
- 2024/11/13
- Disclosure Status
- Disclosed
- Doc Name
- Sex-disaggregating Tax Administrative Data: Experience from Colombia's Tax and Customs Authority
- Pages
- 22
- Published in
- United States of America
- Series Name
- Gender and Tax Dialogue Knowledge Note;
- Unit Owning
- Prosperity-Econ Pol-Mac/Fis-Tax (EMFTX)
- Version Type
- Final
- Volume No
- 1
Table of Contents
- This disaggregation model could theoretically be applied to pre-2018 tax data. However, there were significant modifications to the structure of income tax reporting, including changes in wealth, deductions, and cost reporting, as well as adjustments ... 11
- a) DIAN’s management in 2021 12
- Around 2021, DIAN’s management led the initiative to study statistical behavior and gender implications using tax statistics by focusing on an institutional strategy to disaggregate data by sex. Initially, an agreement was made to do so by collaborati... 12
- b) Working groups on sex disaggregation of tax data 12
- Following the 2022 tax reforms, working groups in DIAN were organized to determine the best way to sex-disaggregate data. Eventually, two working groups – the RUT team and the analytics and economic studies team – were formed to handle the data disagg... 12
- c) Agreement with the National Civil Registry in 2024 12
- d) Establishment of Unit for Differential Focus and Gender (PLURAL) in DIAN 13
