Gender budgeting

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Gender budgeting

According to the European Institute for Gender Equality (EIGE), gender budgeting is a strategy to achieve equality between women and men by focusing on how public resources are collected and spent. The Council of Europe defines gender budgeting as a gender-based assessment of budgets that incorporates a gender perspective at all levels of the budgetary process, and restructures revenues and expenditures in order to promote gender equality. Gender budgeting can be applied to any type of budget system at all levels of government. International experiences show that different approaches can be applied. One of the most important aims of gender budgeting is to mainstream gender perspectives into the entire process of public finance management and integrate gender perspectives into performance-based and programme-based budgeting (“Towards gender equality in the cultural and creative sectors”, report of the OMC (open method of coordination) working group of member states’ experts, June 2021).