The purpose of the scientific article is to create a holistic vision of the need to use a gender-sensitive approach and the formation of a gender-oriented budget in financing the agricultural sector of Ukraine's economy. Methods. The research methods used in writing the article involve the use of general scientific techniques of economics and methods of theoretical generalization based on a systematic approach. In addition, general research methods such as comparisons and observations were used. Results. The model of medium-term budget planning envisages the introduction of a gender-oriented approach to the budget process. This is one of the requirements of the Public Financial Management System Reform Strategy. Integration of a gender-oriented approach into the budget process will increase the efficiency and quality of public services provided, subject to the needs of social groups, including gender-based ones, and strengthen the accountability of the budget managers. Gender-oriented budgeting is not only a technical issue – it implies fundamental changes to budget making and public finance management systems, some of which are cultural in nature. Gender budgeting is a way for governments to promote equality through the budget process. It is an influential element of management activities related to the development of budgets at various levels, that provides important information to professionals who decide on the allocation of budget funds. Practical meaning. The issue of gender budgeting in today’s environment is extremely relevant, as this approach ensures gender equality by allocating available resources to the real needs of men and women, which increases the efficiency of public financial management. Since women and men perform different social roles, their daily tasks, their strategic and practical needs, their priorities may differ. Gender-sensitive analysis of budgets and gender responsive budget processes will allow taking account of a wide range of issues addressing these differences and thus provides a basis for realizing equal opportunities and equality in outcomes for women and men society and ensure its sustainable development. Prospects for further research. The use of gender-oriented budgeting draws attention to the gender policy issues, while gender analysis gives more detailed information on the distribution of resources and on the impact of public policy and public expenditures thereon. This provides a stronger evidence base for decision-making and, therefore, promotes more efficient use of public funds.
Gender budgeting in the crossroad of gender policy and public financial management: The Finnish case