The purpose of this article is to identify the obstacles which emerge on the way of the implementation of a gender-oriented approach to budgeting in Ukraine and hinder the promotion of this approach within the public financial system as well as to give recommendations on the possible ways to eliminate them from Ukrainian public financial management. Methodology. The article is based on a review of existing academic literature and on the analysis of secondary sources (mainly, government and non-government reports and publications). The results of the research show that the main barriers for the application of a gender-oriented approach to budgeting in Ukraine are, among others, dominance of gender stereotypes, the lack of funds for gender initiatives, insufficient understanding of the relationship between gender equality and public policy, the low level of awareness of civil servants and officials regarding the policy of gender equality. The overview of the best international practices in the integration of gender aspects in budgeting helped authors identify prior tasks for ensuring effectiveness of a gender-oriented approach to budgeting in modern conditions. Based on the obtained findings, the recommendations were provided; they include the measures to reduce gender gaps and suggested methods for modification of a gender-oriented approach to budgeting. Research limitations/implications. The authors did not study the underlying reasons for the emerging problems for the application of a gender-oriented approach to budgeting. Also, the research was based only on the review and analysis of secondary sources, thus, primary data collection techniques were omitted. Practical implications. The findings are likely to be useful for researchers and public sector practitioners both in Ukraine and abroad to gain knowledge on the implementation of a gender-oriented approach to budgeting. The developing countries may investigate the case of Ukraine and prepare for the similar challenges and problems adjusting the practice of implementation of a gender-oriented approach to budgeting according to their conditions and model of public management system. Value/originality. The article contributes to the discussion about the challenges for the effective implementation of a gender-oriented approach to budgeting in order to strengthen the public financial management in modern Ukraine.
How to Cite
gender budgeting, gender-oriented approach to budgeting, public financial management, governance, public sector, Ukraine
Budlender, D. (2006). Expectations versus Realities in Gender-responsive Budget Initiatives. In Gender and Social Policy in a Global Context (pp. 322–339). doi: https://doi.org/10.1057/9780230625280_15
Çagatay, N., Keklik, M., Lal, R., Lang, J., & UNDP (2000). Social Development and Poverty Elimination Division. Budgets as If People Mattered: Democratizing Macroeconomic Policies.
Close the Gap (2020). Disproportionate disruption: The impact of COVID-19 on women’s labour market equality. Available at: https://scvo.scot/policy/evidence-library/2020-disproportionate-disruption-the-impact-of-covid-19-on-womens-labour-market-equality
Daly, M. (2003). Governance and Social Policy. Journal of Social Policy, 32(1), 113–128. doi: https://doi.org/10.1017/S0047279402006840
Downes, R., & Scherie, N. (2020). Designing and implementing gender budgeting – a path to action. OECD Journal on Budgeting, 2020(2), 67-96. Available at: https://read.oecd-ilibrary.org/governance/designing-and-implementing-gender-budgeting-a-path-to-action_689198fa-en
Elson, D. (1997). Gender-Neutral, Gender-Blind, or Gender-Sensitive Budgets?: Changing the Conceptual Framework to Include Women’s Empowerment and the Economy of Care: pamphlet. Preparatory Country Mission to Integrate Gender into National Budgetary Policies and Procedures. London: Commonwealth Secretariat.
Genderna rivnist: mify, fakty ta derzhavna polityka: Posibnyk dlia narodnykh deputativ Ukrainy [Gender Equality: Myths, Facts and State Policy: A Guide for Deputies of Ukraine]. (2020). Available at: https://www.ua.undp.org/content/ukraine/uk/home/library/democratic_governance/gender-equality-handbook-for-mps.html (in Ukrainian)
Guowen, Zh., & Shuangshuang, L. (2012). Ethical implication in the government governance reform. Proceedings of the 2012 International Conference on Public Management (ICPM-2012). 2012 International Conference on Public Management, China. doi: https://doi.org/10.2991/icpm.2012.36
Heiets, V. (2020). Sotsiolizatsiia ta sotsialna yakist yak instrumenty derzhavnoi polityky sotsialno-ekonomichnoho rozvytku [Socialization and social quality as instruments of state policy of socio-economic development]. Ekonomìka Ukrainy, 10, 3–18. doi: https://doi.org/10.15407/economyukr.2020.10.003 (in Ukrainian)
Heywood, A. (1997). Politics (Macmillan Foundations) (1st ed.). Macmillan Press Ltd.
Kapucu, N., Yuldashev, F., & Bakiev, E. (2009). Collaborative Public Management andCollaborative Governance: Conceptual Similarities and Differences. European Journal of Economic and Political Studies, 1, 39–60.
Kaufmann, D., Kraay, A., & Mastruzzi, M. (2010). The worldwide governance indicators: Methodology and analytical issues (SSRN Scholarly Paper ID 1682130). Social Science Research Network. Available at: https://papers.ssrn.com/abstract=1682130
Khodakova, S. (2020). Praktychnyi posibnyk dlia posadovykh osib orhaniv derzhavnoi vlady ta orhaniv mistsevoho samovriaduvannia “Henderne intehruvannia na mistsevomu rivni. Dosvid mist, shcho pryiednalysia do yevropeiskoi khartii rivnosti zhinok i cholovikiv” [A practical guide for officials of public authorities and local governments “Gender integration at the local level. The experience of cities that have joined the European Charter for Equality between Women and Men”]. Available at: https://decentralization.gov.ua/uploads/library/file/607/GI_web.pdf (in Ukrainian)
Kjaer, A. M. (2004) Governance. Cambridge: Polity Press
Koliada, Т. (2019). Henderno-oriientovane biudzhetuvannia: sutnist ta perspektyvy zaprovadzhennia v Ukraini [Gender-oriented budgeting: essence and perspectives of implementation in Ukraine]. Ekonomichnij visnik. Seria: Finans. oblik, opodatkuvanna, 3, 80–88. doi: https://doi.org/10.33244/2617-5932.3.2019.80-88 (in Ukrainian)
Kselo, R. (2020). Genderno oriientovane biudzhetuvannia v zakonal pro biudzhet [Gender-oriented budgeting in laws on budgeting]. Suchasni tendentsii rozvytku i praktykt henderno oriientovanoho biudzhetuvannia na svitovomu, yevropeiskomu ta natsionalnomu rivniakh [Current trends of development and practices of gender budgeting at the global, European and national levels] (pp. 22–32). Kyiv: Vivario. (in Ukrainian)
Kyseliova, O. (2020). Henderno oriientovane biudzhetuvannia v Ukraini [Gender-oriented budgeting in Ukraine]. Suchasni tendentsii rozvytku i praktykt henderno oriientovanoho biudzhetuvannia na svitovomu, yevropeiskomu ta natsionalnomu rivniakh [Current trends of development and practices of gender budgeting at the global, European and national levels] (pp. 6–13). Kyiv: Vivario. (in Ukrainian)
Newman, J. (2005). Remaking governance: Peoples, politics and the public sphere (1st ed.). Bristol University Press. doi: https://doi.org/10.2307/j.ctt9qgqrt
O’Hagan, A., & Klatzer, E. (2018). Gender Budgeting in Europe: Developments and Challenges. Springer.
Ortiz-Ospina, E., & Roser, M. (2018). Economic inequality by gender. Our World in Data. Available at: https://ourworldindata.org/economic-inequality-by-gender
Ostrіshchenko, Yu. V., & Kornіienko, N. M. (2015). Henderne biudzhetuvannia na mіstsevomu rіvnі yak іnstrument pіdvyshchennia efektyvnostі vykorystannia biudzhetnykh koshtіv [Gender budgeting at the local level as a tool to increase the efficiency of budget funds]. Ekonomika rozvytku, 3(75), 12–27. (in Ukrainian)
Pauel, A. G., & Ferrando, A. (2020). Stiikist hromad, henderna rivnist i henderno oriientovane biudzhetuvannia pid chas pandemii COVID-19 [Communities’ resilience, gender equality and gender-oriented budgeting during the COVID-19 pandemic]. Suchasni tendentsii rozvytku i praktykt henderno oriientovanoho biudzhetuvannia na svitovomu, yevropeiskomu ta natsionalnomu rivniakh [Current trends of development and practices of gender budgeting at the global, European and national levels] (pp. 105–113). Kyiv: Vivario. (in Ukrainian)
Policy Brief: The Impact of COVID-19 on Women (2020). [Briefs; Policy papers]. UN Women Headquarters. Available at: https://asiapacific.unwomen.org/-/media/headquarters/attachments/sections/library/publications/2020/policy-brief-the-impact-of-covid-19-on-women-en.pdf?la=en&vs=1406
Stan ta prosuvannia rivnykh mozhlyvostei dlia zhinok ta cholovikiv u kulturnykh ta kreatyvnykh industriiakh v Azerbaidzhani, Virmenii, Hruziii ta Ukraini [Status and Promotion of Equal Opportunities for Women and Men in Cultural and Creative Industries in Armenia, Azerbaijan, Georgia and Ukraine]. (2018). Available at: https://www.britishcouncil.org.ua/sites/default/files/gender-equality-and-empowerment-ukr_0.pdf (in Ukrainian)
Stratehiia reformuvannia upravlinnia derzhavnymy finansamy na 2017–2020 roky [Strategy for reforming public finances for years 2017–2020]. (2017). Pro skhvalennia Stratehii reformuvannia upravlinnia derzhavnymy finansamy na 2017–2020 roky [On approval of Strategy for reforming public finances for years 2017–2020] (142-2017-р). Verkhovna Rada of Ukraine. Available at: https://zakon.rada.gov.ua/laws/show/142-2017-%D1%80#n9 (in Ukrainian)
Taukesheva, T. D., & Daudova, G. V. (2018). Transformatsiia derzhavnykh finansiv: hendernyi biudzhet [Transformation of public finances: gender budget]. Aktualni problemy derzhavnoho upravlinnia, 1, 34–39. Available at: http://nbuv.gov.ua/UJRN/apdy_2018_1_7 (in Ukrainian)
Vatuliov, A., Klymenko, K., & Kuznetsov, K. (2020). Uprovadzhennia hendernoho pidhodu v systemi upravlinnia derzhavnymy finansamy [Integrating gender approach into the public finance management system]. Finansy Ukrainy, 2, 55–81. doi: https://doi.org/10.33763/finukr2020.02.055 (in Ukrainian)
Wildavsky, A. B., & Caiden, N. (2001). The New Politics of the Budgetary Process. Pearson.
Xu, R. Y., Sun, Q. G., & Si, W. (2015). The Third Wave of Public Administration: The New Public Governance. Canadian Social Science, 11(7), 11–21. doi: https://doi.org/10.3968/7354