GENDER-BASED BUDGETING AS THE BASIS FOR THE EFFECTIVENESS OF BUDGET PROGRAMS

The article reveals the scientific view of the author on Gender-Oriented Budgeting. In the whole world, in the first place, in European countries, gender-based budgeting is a component of public finances. At the same time, it is an independent category of methodological support for the system of formation and execution of budgets of the subsidiary level. Considerable attention is paid to the issues of reforming local budgets in the direction of developing a functioning mechanism. An effective mechanism must be based on new principles. Principles are related to the introduction of new technology, which in international practices is called "Gender Budget Analysis." Gender budget analysis is considered as a theoretical basis, as well as a concept based on the historical and cultural genesis of the development of socio-economic systems. The article provides a methodology that provides for gender budgeting steps and decodes processes that are carried out at each analytical stage. The issue of gender orientation of the calculated contingents of the recipients of the budget services was investigated. The principle of subsidiarity, which is at the heart of fiscal decentralization, is also geared towards contingent funding. The link between gender-focused budgeting and the conceptual framework of the program-performance method (PPB) is clearly defined. It is recognized that gender budgeting is a progressive tool for program budgeting. Gender budget analysis is also a criterion for the effectiveness and efficiency of budget programs. The gender perspective is substantiated. It is recognized that in Ukraine it is a statewide and widespread one, because for many years gender issues were left out of the attention of the authorities. This problem exists in the domestic budget system at all its levels. The author proposes methodological sources for solving gender issues in the budget component.