Authors: O. Cheberyako, Doctor of Historical Science, Professor, ORCID ID: 0000-0002-1563-9611; Taras Shevchenko National University of Kyiv, Kyiv, Ukraine O. Hnatiuk, Audit Expert, ORCID ID: 0000-0002-7297-3931, Ernst and Young Audit services LLC, Kyiv, Ukraine
Annotation: The essence of the gender-oriented budgeting method as a kind of result-oriented budgeting is determined; its main characteristics are revealed, such as the focus on gender equality, analysis of the impact of policies on women and men, differentiation of income and expenditure by gender, etc. The problem of gender inequality in Ukraine through the prism of the dynamics of the average wage in Ukraine for women and men during 2012–2020, the level of employment and unemployment by sex during 2012–2020, gender segregation of vocational training, and limited access of women to certain types of professions are analyzed. Theoretical and methodological principles of gender budgeting and prerequisites for its introduction in the budget process of Ukraine are studied. The first results of the implementation of gender budgeting in Ukraine are presented, namely: the main legal documents adopted in the framework of gender budgeting, shows in which areas complete and passports of budget programs taking into account the gender aspects have already been drawn up and adopted, etc. Examples of the functioning of gender budgeting in foreign countries are highlighted. The need for further changes in the budget process of Ukraine through the prism of gender equality, which will improve the efficiency of budget funds, ensure the equality between men and women, as well as a fair distribution of budget expenditures by gender.
Key words: budget; gender-oriented budgeting; budget process; gender equality.
Received: 20/10/2020
1st Revision: 03/11/2020
Accepted: 30/11/2020
DOI: https://doi.org/10.17721/1728-2667.2020/213-6/4
Literature
1. Holynska, O. V. (2018) “Genderno-Oriientovane Biudzhetuvannia Yak Kryterialna Osnova Efektyvnosti Biudzhetnykh Prohram”, Mizhnarodnyi Naukovyi Zhurnal “Internauka”, pp. 16–21.
2. State Statistics Service of Ukraine (2020). Available at: http://www.ukrstat.gov.ua/ (Accessed: 25 December 2020).
3. Ministry of Finance of Ukraine (2020) Order of the Ministry of Finance of Ukraine “On approval of Guidelines for the implementation and application of a gender-oriented approach in the budget process”. Available at: https://zakon.rada.gov.ua/rada/show/v0001201- 19#Text (Accessed: 25 December 2020).
4. Council of Europe (2005) Final report of the Group of Specialists on Gender Budgeting (EG-S-GB), EG-S-GB(2004) RAPFIN; Equality Division, Directorate-General of Human Rights, Council of Europe, Strasbourg. Available at: https://rm.coe.int/1680596143 (Accessed: 25 December 2020).
5. Koliada, T. A. (2019) “Genderno-Oriientovane Biudzhetuvannia Sutnist Ta Perspektyvy Zaprovadzhennia V Ukraini”, Ekonomichnyi Visnyk. Seriia Finansy Oblik Opodatkuvannia (3), pp. 80–88. doi: 10.33244/2617-5932.3.2019.80-88. Available at: http://ir.nusta.edu.ua/ jspui/bitstream/doc/4122/1/2944_IR.pdf
6. Strelnyk, O., Ivanyna, T. (2020) “Gender-based budgeting at the local level: from the integration of the principle of gender equality into the budget process to gender-sensitive policies: a guide for representatives of local executive bodies, local governments and public activists”, UN Ukraine, p. 109.
7. European Institute for Gender Equality (2020) “Gender budgeting”. Available at: https://eige.europa.eu/gender-mainstreaming/ methods-tools/gender-budgeting#2 (Accessed: 25 December 2020).
8. Stotsky, J. (2013) “Gender budgeting: fiscal context and current outcomes”, International Monetary Fund working paper, WP/16/149, Washington DC. Elborgh-Woytek. K. et al. Available at: http://www.imf.org/external/ (Accessed: 25 December 2020).
9. Stotsky, J. (2013) “Women, work and the economy: macroeconomic gains from gender equity”, International Monetary Fund staff discussion note, SDN/13/10. Available at: http://www.imf.org/external/ (Accessed: 25 December 2020).
10. Chermoshentseva, N. (2017) “Are they equal? How Ukraine deals with gender equality issues”, Bureau of Gender Strategies and Budgeting, Kyiv. Available at: http://prismua.org/en/pdf/%D0%BD%D0%B0-%D1%80%D0%B0%D0%B2%D0%BD%D1%8B%D1%85-% D0%BA%D0%B0%D0%BA-%D1%83%D0%BA%D1%80%D0%B0%D0%B8%D0%BD%D0%B0-%D1%80%D0%B5%D1%88%D0%B0% D0%B5%D1%82-%D0%B2%D0%BE%D0%BF%D1%80%D0%BE%D1%81%D1%8B-%D0%B3/ (Accessed: 25 December 2020).
11. Google (2019) “Pro Vprovadzhennia Genderno Oriientovanoho Biudzhetuvannia Na Mistsevomu Rivni V Ukraini”. Available at: http://grbproject.org/wp-content/uploads/2019/04/leaflet_webUKR.pdf (Accessed: 25 December 2020).
12. Kyselova, O. (2020) “Genderno Oriientovane Biudzhetuvannia V Ukraini”, GOB Proiekt. Available at: http://grbproject.org/wpcontent/uploads/2020/12/%D0%A2%D0%B5%D0%B7%D0%B8-%D0%BD%D0%BE%D0%B2.pdf (Accessed: 25 December 2020).
13. Cabinet of Ministers of Ukraine (2017) “On approval of the Strategy for reforming the public financial management system for 2017- 2020”, Order of the Cabinet of Ministers of Ukraine (142). Available at: https://zakon.rada.gov.ua/laws/show/142-2017-%D1%80#Text (Accessed: 25 December 2020).
14. Ministry of Finance of Ukraine (2019) “On approval of Guidelines for the preparation in 2019 of local budgets for the medium term”, Order of the Ministry of Finance of Ukraine (130). Available at: https://zakon.rada.gov.ua/rada/show/v0130201-19#Text (Accessed: 25 December 2020).
15. Ministry of Social Policy of Ukraine (2020) “On approval of Methodical recommendations for assessing the gender impact of sectoral reforms”, Order of the Ministry of Social Policy of Ukraine (257). Available at: https://www.msp.gov.ua/documents/5701.html. (Accessed: 25 December 2020).
16. Ministry of Finance of Ukraine Finance of Ukraine (2020) “About an estimation of efficiency of budgetary programs of the state budget”, Order of the Ministry of Finance of Ukraine (223). Available at: https://zakon.rada.gov.ua/laws/show/z0646-20#Text. (Accessed: 25 December 2020).
17. GOB proiekt (2020) “Pidsumky Proiektu Genderne Biudzhetuvannia V Ukraini 2019”. Available at: http://grbproject.org/wpcontent/uploads/2020/02/GOB-Results-2019-Ua.pdf (Accessed: 25 December 2020).
18. Honiukova, L., Bohdanova, N. (2020) “Instytutsionalizatsiia gendernoi polityky v Ukraini”, Zbirnyk naukovykh prats NADU. Spetsvypusk p. 79–84. doi: 10.36030/2664-3618-2020-si-79-84.
19. Ministry of Finance of Ukraine (2020). Available at: https://mof.gov.ua/uk/283-genderno-oriientovane_biudzhetuvannia_ na_mistsevomu_rivni (Accessed: 25 December 2020).
20. Herasymova, V. O., Yakymenko, S. O. (2019) “Gender responsive budgeting as a vector of development of public finances”, Visnyk Zaporizkoho Natsionalnoho Universytetu, Ekonomichni Nauky, 2 (42), pp. 87–91. doi: https://doi.org/10.26661/2414-0287-2019-2-42-16
21. International Monetary Fund (2017) “Gender Budgeting in G7 Countries”. Available at: https://www.imf.org/en/Publications/PolicyPapers/Issues/2017/05/12/pp041917gender-budgeting-in-g7-countries (Accessed: 25 December 2020).
22. Kselo, R. (2020)”‘Genderno oriientovane biudzhetuvannia v zakonakh pro biudzhet”, GOB proiekt. Available at: http://grbproject.org/ wp-content/uploads/2020/12/%D0%A2%D0%B5%D0%B7%D0%B8-%D0%BD%D0%BE%D0%B2.pdf (Accessed: 25 December 2020).
23. Shtanhl, L. (2020) “Genderno oriientovane biudzhetuvannia v Avstrii: rol rakhunkovoi palaty, yii audytorskoho dosvidu ta audytorski pidkhody u sferi gendernoi rivnosti”, GOB proiekt. Available at: http://grbproject.org/wp-content/uploads/2020/12/%D0%A2% D0%B5%D0%B7%D0%B8-%D0%BD%D0%BE%D0%B2.pdf (Accessed: 25 December 2020).
24. European Institute for Gender Equality (2017) “Economic Benefits of Gender Equality in the European Union: Report on the empirical application of the model”. Available at: https://eige.europa.eu/publications/economic-benefits-gender-equality-european-unionreport-empirical-application-model (Accessed: 25 December 2020).
25. Stavytskyy, A. Kharlamova, G., Giedraitis, V., Cheberyako, O., & Nikytenko, D. (2020). “Gender question: Econometric answer”, Economics and Sociology, 13(4), pp. 241- 255. doi:10.14254/2071-789X.2020/13-4/15
