A revenue tool is a fiscal instrument used by governments to generate financial resources through taxation, fees, duties, and other income sources. In the context of gender budgeting, revenue tools are examined to understand how government revenue policies affect women and men differently. Gender-responsive revenue tools aim to ensure that the burden of raising public revenue is distributed fairly and does not reinforce existing gender inequalities. They also seek to enhance women's economic participation, financial independence, and access to opportunities. Since women and men often differ in income levels, employment patterns, property ownership, and consumption behavior, revenue policies may have unequal impacts. Therefore, gender analysis of revenue tools is an essential component of gender budgeting and gender audits. One important revenue tool is direct taxation. Direct taxes are imposed directly on individuals or organizations based on their income, wealth, or property. Examples include income tax, corporate tax, wealth tax, and property tax. From a gender budgeting perspective,