Tax Justice for Women: Navigating the Path to Economic Empowerment in Post-Apartheid South Africa

Upon the thirtieth anniversary of the advent of democracy in South Africa, it is vital to consider whether the country ' s constitutional changes to its personal income tax system have empowered women. This is important and necessary, considering the eight decades of over -taxation women endured in the country before 1994. This paper considers the current economic position of women and whether the personal income tax system perpetuates the disadvantages women face economically or whether it, ideally, enhances their economic power. The South African income tax system adopts a genderneutral approach to the taxation of individuals. This paper argues that South Africa should adopt gender -sensitive income tax reforms that actively empower women. This may be done through the adoption of a dependent tax credit, adjusted income tax brackets for women, and tax incentives for women -owned businesses. While these reforms do not align with immediate revenue -raising objectives, they are a rectification of historical imbalances and reflect South Africa ' s commitment to empowering women truly. As countries redesign their tax systems in the wake of the pandemic, reforms such as this represent an opportunity for South Africa to rectify historical wrongs and reform its personal income tax system equitably in its bid to meet the government ' s constitional obligation to advance women as a group that had been disadvantaged by unfair discrimination in South Africa ' s apartheid past.