Investment climate reform in tajikistan

Box 16: 

Fiscal incentives to promote 

access to childcare

Several countries have used tax instruments to 

facilitate families’ access to childcare. See some 

examples below:

Tajikistan: The government reduced the VAT rate for 

private operators of childcare services thus increasing 

access to quality childcare services, which is also meant 

to have a positive impact on women’s ability to access 

economic opportunities as a result of freed-up time. 

United Kingdom: Have implemented working tax credits, 

which provide tax breaks for families using private childcare 

facilities for up to 30 hours per week. 

Mauritius: The government provides non-tax benefits to 

parents and makes childcare payments tax deductible.

Mexico: The government enacted a new law that makes 

payments for childcare tax deductible.

Source: 

http://wbl.worldbank.org/~/media/WBG/WBL/Documents/FactSheets/

WBL2016-Providing-Incentives-to-Work.pdf

Box 17: 

Childcare provision in 

Denmark

Policies to support childcare can take many forms. The 

Danish example presented here uses a combination 

of policy instruments to support families in managing 

their childcare needs.

The case of Denmark is an example of an integrated 

approach to supporting childcare: the government has put 

in place several different measures that together contribute 

to assisting families with childcare responsibilities. A 

system of non-transferrable paternity leave ensures that 

women do not end up staying off work longer by using 

up their partner’s share of leave; tax breaks for private 

companies encourage them to support different childcare 

schemes including in-house provision; a voucher system 

provides parents with a choice of where to obtain their 

childcare; and an emergency childcare network takes the 

pressure off women with no family or community-based 

support system.

Source: 

http://www.oecd.org/education/school/2475168.pdf

 (last accessed 29 

November 2018).

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EBRD

 | A toolkit for policymakers and advocates

20

4.1.  The policy reform cycle in Tajikistan 

Chart 1 below provides a representation of a gender-

responsive investment climate policy cycle adapted to the 

case of Tajikistan. It identifies the main entry points for 

gender analysis and advocacy in the reform cycle, as well as 

the critical actors that can play a role in making policies work 

for women entrepreneurs at different stages, indicating as 

well which tools they can use. 

This section describes in detail the process to integrate 

gender in each of the phases, with a particular focus on 

Phases I and II: identification and formulation as these are 

where the best opportunities to “get policies right for women 

entrepreneurs” are. For each phase, the toolkit presents 

the objectives, critical stakeholders leading the process and 

those supporting it (specifically in Tajikistan), tools that they 

can use, and general recommendations for that phase. 

Chart 1: 

Gender-responsive investment climate reform cycle in Tajikistan

Phase I:  

Problem identification

GAIC* 

Tools:  

Whys, checklists, 

business framework, 

table in section 2

Policy screening 

mechanism

Tools:  

Policy screening tool

Phase IV:  

Policy monitoring and evaluation

Tools: