Lyčiai jautraus biudžeto koncepcija ir jo formavimo prielaidos Lietuvoje.
Rakauskienė, Ona Gražina
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Gender equality is one of the fundamental values of the European Union. Lithuania as a member state of the EU has naturally absorbed all the values and principles and adopted all the main legal documents legitimizing gender equality. Unfortunately, in reality of public, social and economic life there is a huge gap between the declared and really implemented equality between men and women. Gender Responsive Budget would be one of the most appropriate ways to solve the problems, arising in practice in the EU and other countries of the world. Budgeting is an application of Gender Mainstreaming in the budgetary process which means a gender based assessment of budgets, incorporating a gender perspective at all levels of the budgetary process and restructuring revenues and expenditures in order to promote gender equality (Council of Europe, 2005). Gender responsive budget is an important mechanism that would allow ensuring better compatibility of economic objectives and social commitments. Gender analysis would help to ground and distribute state expenditure more effectively, satisfy needs of special groups of the society and at the same time would have a positive long-term effect on formation of the state revenue. There is a set methodology of gender analysis both in theory and practice of gender budgeting, which helps to identify clearly how and for what purposes the funds allocated for women and children are distributed. Furthermore, gender responsive budget can provide social and economic policy makers with the knowledge of different priorities of women and men, indicating the financial resources needed to increase state revenues, to achieve gender equality at the macroeconomic level, and to increase the rate of the economic growth.
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