REGULATORY AND LEGAL PROVISION OF THE APPLICATION IN UKRAINE OF A GENDER ORIENTED APPROACH IN THE BUDGET PROCESS
DOI:
https://doi.org/10.15330/apred.1.19.278-287Keywords:
gender-oriented approach, budget process, regulatory and legal acts, budget programs, public finance management, gender aspects, implementation of gender-oriented approachAbstract
The article examines the main regulatory and legal acts in the field of applying a gender-oriented approach in the budget process in Ukraine, because according to the authors' beliefs, the efficiency, effectiveness and fairness of the distribution of budget funds and the approval of the policy of equal rights and opportunities for women and men depend on the clarity of its formation and/ or their groups. In the scientific literature, there is no in-depth study of the problem of regulatory and legal support for the application of a gender-oriented approach in the budget process, therefore, the analysis of the legislation as a separate study is relevant. The article analyzes the principles of the State Finance Management Reform Strategy for 2022-2025, state regional development strategies for 2021-2027, and ensuring equal rights and opportunities for women and men until 2030. It is noted that the definition of the goals and objectives in the strategic documents of Ukraine regarding the application of a gender-oriented approach in the budget process indicates the recognition of the effectiveness of this tool and its further application in order to increase the efficiency, effectiveness and fairness of the use of budget funds and the provision of quality public services taking into account the needs of women, men and/or their groups, and generally increasing the level of socio-economic development of our state. The results of the analysis of normative and legal acts regulating budget relations in Ukraine indicate the development, albeit slow, of legislative support for the use of a gender-oriented approach in the budget process at the state and local levels. But still there are problems that need to be solved in order to ensure the end-to-end application of a gender-oriented approach in the budget process. In particular, to include a gender-oriented approach in the Budget Code of Ukraine in order to ensure the mandatory, systematic and sustainable use of a gender-oriented approach in the budget process by all participants in the budget process at the state and local levels. And also, to include norms for the application of a gender-oriented approach to regulatory and legal acts that regulate not only the process of budget planning, but also the process of implementation and reporting on the implementation of state and local budgets, which will enable the Government and the public to monitor the amount of budget funds that are directed to ensuring gender equality.
References
2. Resolution of the Cabinet of Ministers of Ukraine "On Approval of the State Strategy for Regional Development for 2021-2027" dated August 5, 2020 No. 695. The Verkhovna Rada of Ukraine, zakon.rada.gov.ua/laws/show/695-2020- %D0%BF#Text. Accessed 10 April 2023.
3. Decree of the Cabinet of Ministers of Ukraine "Some issues of implementation in 2021-2023 of the State Strategy for Regional Development for 2021-2027" dated May 12, 2021 No. 497. The Verkhovna Rada of Ukraine, zakon.rada.gov.ua/laws /show/497-2021-%D1%80#Text. Accessed 8 April 2023
4. Decree of the Cabinet of Ministers of Ukraine "On the approval of the State Strategy for ensuring equal rights and opportunities for women and men for the period until 2030 and the approval of the operational plan for its implementation for 2022-2024" dated August 12, 2022 No. 752. Cabinet Ministry of Ukraine, www.kmu.gov.ua/npas/pro-skhvalennia-derzhavnoi-stratehii-zabezpechennia-rivnykh-prav-ta-mozhlyvostei-752-120822. Accessed 8 April 2023.
5. Order of the Ministry of Finance of Ukraine "On Approval of Methodological Recommendations for the Implementation and Application of a Gender-Based Approach in the Budget Process" No. 1 dated January 2, 2019. The Verkhovna Rada of Ukraine, zakon.rada.gov.ua/rada/show/v0001201- 19/print. Accessed 13 April.
6. Decree of the Cabinet of Ministers of Ukraine "On approval of the Strategy for reforming the state finance management system for 2017-2020" dated February 8, 2017 No. 142. The Verkhovna Rada of Ukraine, /zakon.rada.gov.ua/laws/show/142-2017-%D1%80#Text. Accessed 12 April 2023.
7. Order of the Ministry of Finance of Ukraine "On Approval of Changes to the General Requirements for Determining Performance Indicators of Budget Programs" dated April 8, 2019 No. 145. The Verkhovna Rada of Ukraine, zakon.rada.gov.ua/laws/show/z0444-19#Text. Accessed 8 April 2023
8. Ivanina, T., Kiselova, O., Kolodii, M., Ostapchuk, O., and O. Tsiupa. Gender-oriented approach in the budget process: practice. manual. Kyiv, Vivario, 2020.
9. Order of the Ministry of Finance of Ukraine "On Reviews of State Budget Expenditures" dated October 23, 2019 No. 446. The Verkhovna Rada of Ukraine, zakon.rada.gov.ua/laws/show/z1277-19#Text. Accessed 10 April 2023
10. Order of the Ministry of Finance of Ukraine "On evaluation of the effectiveness of budget programs of the state budget" dated May 19, 2020 No. 223. The Verkhovna Rada of Ukraine, zakon.rada.gov.ua/laws/show/z0646-20#Text. Accessed 11 April 2023
11. Order of the Ministry of Finance of Ukraine "On Approval of the Instructions for the Preparation of Proposals for the Budget Declaration" dated July 27, 2022 No. 207. The Verkhovna Rada of Ukraine, zakon.rada.gov.ua/laws/show/z0882-22#Text. Accessed 11 April 2023.
12. Order of the Ministry of Finance of Ukraine "On Approval of the Instructions for the Preparation of Budget Requests" dated December 21, 2022 No. 450. The Verkhovna Rada of Ukraine, zakon.rada.gov.ua/laws/show/z0882-22#Text. Accessed 11 April 2023.
13. Resolution of the Cabinet of Ministers of Ukraine "Some issues of ensuring equal rights and opportunities for women and men" dated October 9, 2020 No. 930. The Verkhovna Rada of Ukraine, zakon.rada.gov.ua/laws/show/930-2020-%D0 %BF#Text. Accessed 13 April 2023
14. Order of the Ministry of Social Policy of Ukraine "On Approval of Methodological Recommendations for the Implementation of a Gender Approach and an Approach Based on Observance of Human Rights at the Level of Territorial Communities" dated December 27, 2022 No. 359. Ministry of Social Policy of Ukraine, www.msp.gov .ua/documents/6267.html. Accessed 10 April 2023
15. Zhukovska, H.G., Levchenko, K.B., Ostapenko, O.O., and O.I. Suslov. Gender policy in regulatory documents. Part 1. Kyiv, 2020.
16. Tsiupa, O. P., Kondur, O. S., and M. M. Vasyliuk. “Gender approach in the budget process.” Actual problems of development of the economy of the region, issue 18(2), 2022, pp. 288-297
17. PEFA Assessment of Gender Responsive Public Financial Management, 2021, www.pefa.org/node/4411. Accessed 15 April 2023.
Downloads
Published
Issue
Section
License
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution NonCommercial NoDerivs 4.0 Unported License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)
