DANYLENKO Svitlana, LUBYNETS Kateryna, TERESHCHENKO Hanna, CHERNIUK Olga
WAYS OF IMPLEMENTATION OF GENDER-ORGANIZED BUDGETING IN UKRAINE
Abstract. The article deals with the issues of introduction of gender-oriented budgeting in Ukraine. It is noted that gender budget analysis involves not only gender segregation, but also takes into account other social categories such as age, social and economic status, place of residence, educational level, etc., provided that it is expedient and the necessary data available. The article analyses the program «Ensuring the activity of the National Center» Small Academy of Sciences of Ukraine «providing extracurricular education by state out-of-school educational institutions, measures for out-of-school education». The analysis showed that there is not enough monitoring and analysis of attending clubs by pupils of out-of-school educational institutions and their promotion among school-age children. It is concluded that services are offered by institutions and affect the choice of girls and boys, as well as how the proposed groups meet the needs of children of different age groups. A number of recommendations for the implementation of statistical and administrative reporting, data collection, program activities, and amendments to documents used in the budget process have been developed to overcome the gender problems identified during the analysis. The analysis of the program has made it possible to formulate a series of recommendations that relate to various aspects. In particular, regarding data collection, monitoring, proposals for amending the budget program, as well as improving the services provision system and budget funds distribution. The main tasks of gender-based budgeting are: increasing government accountability in issues of gender equality, needs of different groups of women and men, expanding their capabilities; increasing the efficiency of using budget funds through specific addressing to those who need them most and who they will bring in real benefits; promoting budget transparency and reducing corruption. That is, the real needs and interests of women and men, which, in turn, should be equally taken into account in the process of formation of state and local budgets, are at the center of attention.
Keywords: education, budgeting, gender, gender-oriented budgeting, out-of-school education.
JEL classification: H41, H52, І22, І23, І28.