USING A GENDER-ORIENTED APPROACH IN THE COMMUNITY BUDGET PROCESS

Dynamic development of a country's financial system involves introduction of changes in the fiscal policy so the gender policy solution is possible provided that its principles are observed at all levels of government, in particular at the level of local self-government. The article is devoted to the study of theoretical foundations of the essence and principles of a gender-oriented approach in the budgeting process. The concept of «a gender-oriented approach in the budget process» is processed. The key features and principles on which the gender-oriented approach is based are described. The step-by-step algorithm of introduction and application of the gender approach in the budget process is considered. According to this study, the benefits of implementing the gender approach in the budget process of the community were identified. It is determined that the gender oriented budgeting takes into account the interests and needs not only on the basis of gender, it is an approach to budgeting on a general basis, focuses on both expenditures and revenues and separate budgets, has a general budget for the entity and is based on cost allocation by budget articles. The use of gender budgeting is due to the need to create equal rights for men and women, avoid gender gaps and increase the efficiency and transparency of budget programs. Value for the community is in introduction of a systematic integration of the gender approach into strategic planning which allows to provide more effectively public services and programs and budgets, optimize the rational and transparent use of community funds, increase public role and influence in this process. The gender approach helps to identify existing needs, develop an action plan to promote gender equality at the community level, monitor and evaluate the progress.