Abstract
IMPACT This article calls attention to how the main actors, governance, and political issues play and interlace in developing gender budgeting (GB), hindering or fostering the initiation process. The successful implementation of GB requires political commitment at the highest national levels, particularly the Ministry of Finance; close and effective collaboration between gender equality authorities and budgetary authorities with capacity on GB matters; and a budgeting method appropriate for public policy assessment, such as programme-based budgeting. If these key conditions are not met, competitive logics from civil service and civil society may prevail over the state’s logic, resulting in limited progress.
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