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№ 2/2020

№ 2/2020

Fìnansi Ukr. 2020 (2): 55–81
https://doi.org/10.33763/finukr2020.02.055

PUBLIC FINANCE MANAGEMENT

VATULIOV Andrij -1, KLYMENKO Kateryna 2, KUZNETSOV Kostiantyn 3

1Verkhovna Rada of Ukraine, Research ID : http://www.researcherid.com/rid/-
OrcID ID : https://orcid.org/0000-0002-1335-7098
2SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0001-8295-1333
3SESE “The Academy of Financial Management”


Integrating gender approach into the public finance management system


The article provides a comprehensive analysis of the gender mainstreaming in the public financial management system, identifies the main ways to overcome the gender gaps in accordance with the Strategy for reforming the public financial management system for 2017-2020 and a number of legislative and regulatory acts that regulate gender issues in the public finance management system. The gender issues that exist in the domestic budgetary system and the necessity of introducing gender-oriented budgeting as a component of public finances are substantiated. Gender responsive budgeting is an internationally recognized tool that ensures the achievement of de-facto gender equality and contributes to the effectiveness of public funds allocation. The author focuses on the review of the project “ Gender Budgeting in Ukraine” as the basis of the GRB, the main purpose of which is to enhance economic efficiency and effectiveness of budget expenditures that take into account the needs of men and women and their different groups. It is noted that in order to support the gender approach in the system of public finance management, it is necessary to develop proposals and recommendations for legislative and regulatory acts that regulate budgetary relations regarding the integration of the GRB;to conduct gender analysis of programs funded by state or local budgets, to prepare proposals and recommendations on gender mainstreaming in these programs; to conduct educational events, meetings and consultations on the practical implementation of a gender-oriented approach in the budget process at the state and local levels; to apply international experience in the implementation of a gender-oriented approach in the budget process; to implement of outreach activities. The study also provides recommendations for further implementation of the GRB in the medium term, in particular the need to adopt amendments to the Budget Code of Ukraine and to adopt a new Strategy for the Development of Public Financial Management in the medium term.

Keywords:gender approach, public finance management, gender-oriented budgeting, gender budget analysis, Strategy for reforming the public finance management system for 2017-2020, project “Gender Budgeting in Ukraine”, budget program

JEL: H61, H69, J15


Vatuliov A. -. Integrating gender approach into the public finance management system / A. -. Vatuliov, K. Klymenko, K. Kuznetsov // Фінанси України. - 2020. - № 2. - C. 55-81.

Article original in Ukrainian (pp. 55 - 81) DownloadDownloads :221
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