ГЕНДЕРНО-ОРІЄНТОВАНЕ ТА ІНКЛЮЗИВНЕ УПРАВЛІННЯ БЮДЖЕТНИМИ КОШТАМИ В СФЕРІ ОХОРОНИ ЗДОРОВ’Я УКРАЇНИ

Abstract

The necessity of integration the elements of gender-responsive and inclusive budgeting both in the field of healthcare and in the budget process of Ukraine was emphasized. Gender-sensitive budgeting is important for gender equity and in combination with inclusive budgeting ensures budget equity for users of budget services in any area. Nowadays the healthcare system is being transformed. The transformation of the health care system of Ukraine under the conditions of the medium-term perspective of budget management are the most favorable for the introduction the elements of gender-responsive budgeting and inclusive budgeting in the budget process of Ukraine. And in the conditions of the COVID-19 pandemic gender- responsive and inclusive budgeting are becoming integral tools for reducing incidence rate and overcoming the effects of the crisis. The expenditure part of the State Budget of Ukraine and the expenditures of the State Budget of Ukraine for health care have been estimated. Some gender-sensitive and inclusive needs have been identified, which have been particularly acute in the context of the COVID-19 pandemic, in the field of healthcare and other areas for the timely response of public authorities and local governments to meet these needs. The research is designed to develop theoretical provisions and practical recommendations for the integration the elements of gender-oriented and inclusive management of budget funds in the health care during the budget process of Ukraine. The complex of steps and stages of integration the elements of gender-oriented and inclusive budgeting into the healthcare sector and in the budget process of Ukraine as a whole has been identified, which will also accelerate overcoming the effects of COVID-19 through its impact on gender and inclusive equality in the regions and country as a whole and is designed to ensure the effectiveness of planning and efficient of using the budget funds, taking into account gender and inclusive issues. That is why the modern system of budget management should be gender-sensitive and focused on supporting inclusive segments of the population.