Abstract
Gender issues address all aspects of women's and men's lives, analyzing the differences between their opportunities, access to specific resources and needs. Gender issues do not mean that only women's issues are analyzed and debated. It is about the comparison of women's status with that of men in all social spheres and the analysis of gender relations and differences to correct the disadvantages and inequalities of gender roles and ensure fair development for both women and men. Although women are generally the disadvantaged group, men may encounter barriers. Policies are designed for women's and men's population groups or have direct implications for them, therefore they are more or less relevant from a gender perspective. Public policies affect women and men differently and should therefore be planned and designed to take account of these differences in order not to strengthen existing gender gaps but to correct them and to address fairly the interests and needs of women and men. But on closer analysis, it can be demonstrated that policies that at first seem neutral from a gender perspective have a different influence on women and men. This is because we find substantial differences in the lives of women and men in most areas - differences that can make policies seemingly neutral to strengthen existing inequalities. There are no sex-neutral policies. Gender statistics crosses horizontally with statistics in traditional areas, with the aim to identify, produce, and disseminate statistics that reflects the reality of women's and men's life and the impact of gender-focused policies, according to the definition of the UN Economic Commission for Europe. The statistical data about women and men, reflecting their situation in all the areas of society life, represent the main tool for systematic analysis of relations and differences between women and men (gender analysis). Gender Budgeting reveals the actors behind the numbers. How are public resources divided between both sexes? Does it meet everyone's needs? These are fundamental questions in this method. The purpose is to ensure that public funds and resources are distributed fairly, equally, and equitably. Gender Budgeting is important because budget allocation might give a gender neutral impression at the surface while the reality could be different. In the other words, even if a numerically equal amount is distributed to both sexes, the value that each amount holds might not be of the same importance. Gender Budgeting deals with the issue of equity besides equality. Knowledge and awareness of gender affects the budget and reveals whether resources have to be redistributed on a more even basis. The focus is, thus, on equitable resource distribution rather than budget allocations.
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