REGULATORY AND LEGAL PROVISION OF THE APPLICATION IN UKRAINE OF A GENDER ORIENTED APPROACH IN THE BUDGET PROCESS

Authors

  • O.P. Tsiupa Vasyl Stefanyk Precarpathian National University, Ministry of Education and Science of Ukraine, Department of Finance 57 Shevchenko Str., Ivano-Frankivsk, 76018, Ukraine tel.: +380662625148 https://orcid.org/0000-0002-6751-8838
  • O.S. Kondur Vasyl Stefanyk Precarpathian National University, Ministry of Education and Science of Ukraine, Pedagogical faculty 57 Shevchenko Str., Ivano-Frankivsk, 76018, Ukraine tel.: +380509104948 https://orcid.org/0000-0001-9342-1127

DOI:

https://doi.org/10.15330/apred.1.19.278-287

Keywords:

gender-oriented approach, budget process, regulatory and legal acts, budget programs, public finance management, gender aspects, implementation of gender-oriented approach

Abstract

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.

Author Biographies

O.P. Tsiupa, Vasyl Stefanyk Precarpathian National University, Ministry of Education and Science of Ukraine, Department of Finance 57 Shevchenko Str., Ivano-Frankivsk, 76018, Ukraine tel.: +380662625148

PhD (Econ.), Associate Professor

O.S. Kondur, Vasyl Stefanyk Precarpathian National University, Ministry of Education and Science of Ukraine, Pedagogical faculty 57 Shevchenko Str., Ivano-Frankivsk, 76018, Ukraine tel.: +380509104948

D. Sc., PhD (Econ.), Professor

References

1. Decree of the Cabinet of Ministers of Ukraine "On the approval of the Strategy for reforming the state finance management system for 2022-2025 and the plan of measures for its implementation" dated December 29, 2021 No. 1805. The Verkhovna Rada of Ukraine, zakon.rada.gov.ua/laws/show/1805-2021-%D1%80#Text. Accessed 10 April 2023.
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.

Published

2023-06-06

How to Cite

Tsiupa, O., & Kondur, O. (2023). REGULATORY AND LEGAL PROVISION OF THE APPLICATION IN UKRAINE OF A GENDER ORIENTED APPROACH IN THE BUDGET PROCESS. The Actual Problems of Regional Economy Development, 1(19), 278–287. https://doi.org/10.15330/apred.1.19.278-287