Abstract
The essence of the gender-oriented budgeting method as a kind of result-oriented budgeting is determined; its main characteristics are revealed, such as the focus on gender equality, analysis of the impact of policies on women and men, differentiation of income and expenditure by gender, etc. The problem of gender inequality in Ukraine through the prism of the dynamics of the average wage in Ukraine for women and men during 2012–2020, the level of employment and unemployment by sex during 2012–2020, gender segregation of vocational training, and limited access of women to certain types of professions are analyzed. Theoretical and methodological principles of gender budgeting and prerequisites for its introduction in the budget process of Ukraine are studied. The first results of the implementation of gender budgeting in Ukraine are presented, namely: the main legal documents adopted in the framework of gender budgeting, shows in which areas complete and passports of budget programs taking into account the gender aspects have already been drawn up and adopted, etc. Examples of the functioning of gender budgeting in foreign countries are highlighted. The need for further changes in the budget process of Ukraine through the prism of gender equality, which will improve the efficiency of budget funds, ensure the equality between men and women, as well as a fair distribution of budget expenditures by gender.
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