GENDER-BASED BUDGETING AS THE BASIS FOR THE EFFECTIVENESS OF BUDGET PROGRAMS
Journal Title: Международный научный журнал "Интернаука" - Year 2018, Vol 1, Issue 8
Abstract
The article reveals the scientific view of the author on Gender-Oriented Budgeting. In the whole world, in the first place, in European countries, gender-based budgeting is a component of public finances. At the same time, it is an independent category of methodological support for the system of formation and execution of budgets of the subsidiary level. Considerable attention is paid to the issues of reforming local budgets in the direction of developing a functioning mechanism. An effective mechanism must be based on new principles. Principles are related to the introduction of new technology, which in international practices is called "Gender Budget Analysis." Gender budget analysis is considered as a theoretical basis, as well as a concept based on the historical and cultural genesis of the development of socio-economic systems. The article provides a methodology that provides for gender budgeting steps and decodes processes that are carried out at each analytical stage. The issue of gender orientation of the calculated contingents of the recipients of the budget services was investigated. The principle of subsidiarity, which is at the heart of fiscal decentralization, is also geared towards contingent funding. The link between gender-focused budgeting and the conceptual framework of the program-performance method (PPB) is clearly defined. It is recognized that gender budgeting is a progressive tool for program budgeting. Gender budget analysis is also a criterion for the effectiveness and efficiency of budget programs. The gender perspective is substantiated. It is recognized that in Ukraine it is a statewide and widespread one, because for many years gender issues were left out of the attention of the authorities. This problem exists in the domestic budget system at all its levels. The author proposes methodological sources for solving gender issues in the budget component.
Authors and Affiliations
Olesya Golynska
Keywords
Related Articles
- EP ID EP601604
- DOI -
- Views 47
- Downloads 0
COMPARATIVE ANALYSIS OF COMMON APPROACHES OF OBJECT SUBTRACTION ON VIDEO
Was introduced the theoretical basis of human body edge detection on the video, using methods based on optical flow, using the classification of metrics and temporal coherence, as well as methods based on finding contras...
FOR QUESTIONS AND DEFINITION OF CONTENTS EUROPEAN INTEGRATION PROCESS
In the article deals with the concept and the analysis of the content of the European integration process.
THE HUMAN FACTOR IN INNOVATION: SOCIAL AND CULTURAL ASPECTS
In the context of the existing scientific literature discourse examines the place and role of the human factor in innovation, its impact on the character and prospects of innovative processes in the socio-cultural develo...
WORLD EXPERIENCE OF THE NATIONAL WORKING ORGANIZATION
The article deals with the peculiarities of personnel policy, the main directions of work with personnel at the enterprises of the leading European countries, the USA and Japan.
SPORTSMAN’S CRIMINAL RESPONSIBILITY FOR DAMAGE CAUSED TO OTHER SPORTSMEN DURING SPORTS EVENTS
The work analyzes the issue of criminal liability for causing damage to the athlete's life or health during sporting events. Proposed to make changes in chapter VIII "Circumstances that exclude crime of the act" of the G...