Women in e-commerce: leveraging tax policy and administration for inclusive growth

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Background  

In today’s digital world, e-commerce, gig work, and digital finance have transformed how we live, work, and do business. E-commerce and the sharing economy are reshaping business, while cryptocurrency and digital finance offer exciting opportunities for financial inclusion. For many women and other vulnerable groups seeking flexible income-generating opportunities, e-commerce, gig platforms, digital finance, and mobile technologies are opening new frontiers for entrepreneurship and economic inclusion.  In many developing countries, digital commerce is often the most viable route for women to enter the labour market, start businesses, and access finance, where traditional employment structures are limiting or inaccessible. Data from the International Finance Corporation (IFC) and other development partners show a growing share of women in e-commerce: over 50% of sellers on leading platforms like Jumia in Nigeria and Kenya are women. In Southeast Asia, women represent up to 40% of gig and digital platform workers, particularly, in microenterprise and informal sectors.  

At the same time, these technologies present various challenges and gender-based barriers persist, including a greater risk of financial exclusion due to lack of knowledge, security risks, or limited access to devices and the internet. For instance, women in South Asia and parts of Latin America are less likely to own mobile phones, use the internet, or access digital payment platforms — limiting their ability to participate meaningfully in e-commerce. Women entrepreneurs also often face challenges in accessing digital tools, financial literacy, and support networks. With tax policies designed largely around traditional business models, many women are left without the guidance or incentives they need to thrive. Therefore, as these sectors expand, tax policies must adapt to ensure fairness, equity, and inclusivity.  

Beyond access barriers, gendered tax and regulatory systems often disadvantage women-led digital enterprises. Many women operate at small, informal, or home-based scales that do not fit neatly within existing tax frameworks. Unclear guidance, high compliance costs, and complex registration procedures deter women from formalising their businesses. Moreover, the burden of unpaid care work disproportionately borne by women makes compliance with inflexible tax processes even more difficult.  

Many tax systems remain gender-blind — designed without consideration of the different realities of male and female entrepreneurs. As a result, opportunities to use tax policy as a tool to support women’s inclusion in the digital economy are missed. Creating gender-sensitive tax policies require considering the diverse needs of women. There are emerging examples of gender-responsive tax policies that are making a difference. Countries such as Rwanda, Kenya, Mexico, and Indonesia are leading reforms that include simplified tax regimes for microbusinesses, targeted education campaigns, and gender impact assessments in tax design. Learning from the experiences of those countries that have made positive progress, others should aspire to follow suit. Here, tax professionals play a vital role in shaping the future of digital taxation. By understanding the unique challenges women face in digital economies, we can help build inclusive tax policies that support everyone — men and women alike.  

Objectives of the event 

In line with the commitments of both the Addis Tax Initiative (ATI) and the Network of Tax Organisations (NTO) to promote a gender sensitive approach to tax policy and tax administration, the event aims to deepen our understandings of the main tax challenges women face in digital commerce. It seeks to explore the intersection of gender, digitalisation, and taxation by bringing together policymakers, tax administrators, e-commerce platforms, civil society actors, and researchers.  

Target audience 

The target audience of the event includes the broader ATI and NTO community as well as other interested stakeholders in the tax and development arena.  

Logistical considerations  

This webinar will take place on 29 April 2025 on MS Teams. The event will take 90 minutes and will be held in English with simultaneous interpretation to French and Spanish.