按性别分列的税务管理数据：哥伦比亚税务和海关局的经验（英）2024

Investment Rating - The report does not explicitly provide an investment rating for the industry. Core Insights - The 2022 Colombian Tax Reform mandated the National Tax and Customs Authority (DIAN) to conduct gender-focused studies, leading to the establishment of institutional structures and strategies for sex-disaggregation in tax data [8][20]. - DIAN's experience in sex-disaggregating tax data aims to offer lessons for other revenue administrations and government agencies [8][20]. - The report highlights the importance of integrating gender analysis into tax policies to promote inclusive economic growth and sustainable development [6][8]. Summary by Sections 1. Tax Data Disaggregation - DIAN has faced limitations in integrating gender-focused analysis into tax data, collaborating with the National Civil Registry to identify taxpayer sex under a restrictive information agreement [9][10]. - The latest strategy for disaggregating personal income tax data by sex involved merging taxpayer and pension data, using ID number rules, and applying a name-based algorithm [10][11]. 2. Data Disaggregation by Gender Identity - Since 2022, DIAN has invited taxpayers to voluntarily report their sex in four categories (male, female, non-binary, transgender) in tax returns, with about 1 million individuals declaring their sex in 2023 [13][14]. - The self-declaration option has been discontinued due to sensitivity concerns, and DIAN now retrieves this data from identity documents in the National Civil Registry [13][50]. 3. Lessons Learned - Key lessons from DIAN's experience include the importance of legal mandates, competent technical staff, and inter-agency collaboration for effective data sharing [16][79]. - Challenges include low completion rates for self-reported sex and discomfort among taxpayers when asked about their sex during registration [16][80]. 4. Methodologies and Institutional Strategies - DIAN's disaggregation efforts evolved through various phases, with significant legal reforms and the establishment of working groups to handle data disaggregation [28][51]. - The report outlines a three-step process for disaggregating tax data, including merging databases and applying algorithms for sex classification [38][39]. 5. Use of Disaggregated Data - The sex-disaggregated data is utilized for internal analysis and policy evaluation, providing insights into gender differences in income distribution and tax burdens [59][60]. - Future analyses will focus on additional tax regimes and factors such as marital status and age to enrich understanding of tax data by sex [65][66].