scholarly journals Gender-sensitive budget in the agricultural sector of Ukraine

2020 ◽  
pp. 26-33
Author(s):  
Iryna M. Tytarchuk
Keyword(s):  
Research Methods ◽  
Financial Management ◽  
Agricultural Sector ◽  
Scientific Article ◽  
Budget Process ◽  
Public Financial Management ◽  
Wide Range ◽  
The Impact ◽  
Gender Budgeting ◽  
Oriented Approach

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.

scholarly journals APPLICATION OF THE PRINCIPLES OF GENDER EQUALITY IN THE PLANNING OF BUDGET EXPENDITURE AND INCOME IN UKRAINE

2021 ◽  
Author(s):  
Iryna Pryimak ◽  
Iryna Muntian
Keyword(s):  
Financial Management ◽  
Budget Process ◽  
Internally Displaced ◽  
Tax Revenues ◽  
Budget Analysis ◽  
Budget Policy ◽  
Financial Management System ◽  
Local Budget ◽  
And Gender ◽  
The Impact

The article clarifies the essence and benefits of gender-oriented budgeting. The problem of lack of legislative consolidation of the use of GOB in the budget process is considered, which is one of the main reasons for slowing down the process of implementation of this method and approval of methods for its implementation. Indicators of gender statistics, in particular the city of Lviv, such as the structure of the permanent population by gender, unemployment rate by age and gender, mortality rates by cause and gender, social groups of internally displaced persons (IDPs) and the problems they most often face depending on gender are analyzed. It was found that the situation of women in most areas is worse than men, and in modern conditions during the pandemic situation only gets worse. Given recent world events, the need for a public financial management system that takes into account the impact of gender measures to overcome the coronavirus pandemic is justified. A correlation analysis of gender impact on tax revenues of budgets on the basis of indicators that directly affect tax revenues to budgets by gender such as the average monthly wages of women and men in Ukraine for the period 2012-2019, as well as the number of women and men PE and their income for the period 2016 - 2020 has been conducted. The reasons for the reported results of the analysis are substantiated and explained, taking into account all possible factors. It is clear how the closure of “sleeping” private enterpreneurs, which has been observed since 2016, has affected the indicator of the total number of private enterpreneurs and their income indicators, which directly affect tax revenues to local budgets. The influence of these indicators on the formation of revenue and expenditure components of the budget based on the results of their statistical and correlation analyzes is estimated. The article confirms the opinion that the results of gender budget analysis help to make decisions on the directions of budget policy and development of industries in the future, taking into account the needs of men and women from different groups. As a result, it makes it possible to eliminate inequality in access to services financed from the local budget in the indicated areas.

scholarly journals THE CHALLENGES FOR THE IMPLEMENTATION OF A GENDER-ORIENTED APPROACH TO BUDGETING IN UKRAINE: WHAT CAN BE IMPROVED?

2021 ◽  
Vol 7 (2) ◽  
pp. 101-109
Author(s):  
Anna Karpych ◽  
Nataliia Miedviedkova
Keyword(s):  
Gender Equality ◽  
Gender Stereotypes ◽  
Financial Management ◽  
Public Management ◽  
Primary Data ◽  
The Public ◽  
Secondary Sources ◽  
Public Financial Management ◽  
The Relationship ◽  
Oriented Approach

The purpose of this article is to identify the obstacles which emerge on the way of the implementation of a gender-oriented approach to budgeting in Ukraine and hinder the promotion of this approach within the public financial system as well as to give recommendations on the possible ways to eliminate them from Ukrainian public financial management. Methodology. The article is based on a review of existing academic literature and on the analysis of secondary sources (mainly, government and non-government reports and publications). The results of the research show that the main barriers for the application of a gender-oriented approach to budgeting in Ukraine are, among others, dominance of gender stereotypes, the lack of funds for gender initiatives, insufficient understanding of the relationship between gender equality and public policy, the low level of awareness of civil servants and officials regarding the policy of gender equality. The overview of the best international practices in the integration of gender aspects in budgeting helped authors identify prior tasks for ensuring effectiveness of a gender-oriented approach to budgeting in modern conditions. Based on the obtained findings, the recommendations were provided; they include the measures to reduce gender gaps and suggested methods for modification of a gender-oriented approach to budgeting. Research limitations/implications. The authors did not study the underlying reasons for the emerging problems for the application of a gender-oriented approach to budgeting. Also, the research was based only on the review and analysis of secondary sources, thus, primary data collection techniques were omitted. Practical implications. The findings are likely to be useful for researchers and public sector practitioners both in Ukraine and abroad to gain knowledge on the implementation of a gender-oriented approach to budgeting. The developing countries may investigate the case of Ukraine and prepare for the similar challenges and problems adjusting the practice of implementation of a gender-oriented approach to budgeting according to their conditions and model of public management system. Value/originality. The article contributes to the discussion about the challenges for the effective implementation of a gender-oriented approach to budgeting in order to strengthen the public financial management in modern Ukraine.

Gender Budgeting in G7 Countries

Policy Papers ◽  
2017 ◽  
Vol 17 (21) ◽  
Author(s):  
Keyword(s):  
Fiscal Policy ◽  
Gender Equality ◽  
Financial Management ◽  
Policy Instruments ◽  
Policy Implications ◽  
Fiscal Policies ◽  
G7 Countries ◽  
Wide Range ◽  
Gender Budgeting ◽  
The Imf

At the request of the Italian Presidency of the G7, the IMF has prepared a paper on gender-budgeting as a contribution to the G7 initiative on equality. The paper provides an overview of gender-responsive budgeting concepts and practices in the G7 countries. It summarizes recent trends in gender equality in G7 and advanced countries, noting that while equality has improved overall, exceptions and gaps remain. Recognizing that many fiscal policies have gender-related implications, this paper: Sets out the main fiscal policy instruments, both expenditure and tax, that have a significant impact on gender equality. Provides a conceptual framework for the public financial management (PFM) institutions that play an enabling role in implementing gender-responsive fiscal policies. These instruments include gender budget statements, gender impact assessments, performance-related budget frameworks, and gender audits. Ministries of finance have an especially important role in promoting and coordinating gender budgeting, and associated analytical tools. Provides an assessment of the status of gender budgeting in the G7 countries. In preparing the paper, the IMF carried out a survey of PFM institutions and practices in the G7, as well as in three comparator countries that are relatively strong performers in developing gender-responsive budgeting (Austria, Belgium, and Spain). This information was complemented by other sources, including recent studies by the OECD and the World Bank. The main policy implications and conclusions of the paper include: Well-structured fiscal policies and sound PFM systems have the potential to contribute to gender equality, furthering the substantial progress already made by the G7 countries. While G7 countries have made effective use of a wide range of fiscal and non-fiscal policies to reduce gender inequalities, there has generally been less progress in developing effective gender-specific PFM institutions; embedding a gender dimension in the normal budgeting and policy-making routines varies across G7 countries and is not done systematically. Fiscal policy instruments of relevance to increasing gender equality include the use of tax and tax benefits to increase the supply of female labor, improved family benefits, subsidized child-care, other social benefits that increase the net return to women’s work, and incentives for businesses to encourage the hiring of women.

scholarly journals The Impact Of Corruption On Economic Development: Case Study Romania

10.26458/1613 ◽  
2016 ◽  
Vol 16 (1) ◽  
pp. 33
Author(s):  
Luminita Ionescu ◽  
Florentin Caloian
Keyword(s):  
Economic Development ◽  
Financial Management ◽  
Cyber Attacks ◽  
Management Reform ◽  
The Public ◽  
Fiscal Transparency ◽  
Public Financial Management ◽  
The Impact ◽  
Geopolitical Risks

In the last decade, Romania implemented a strong legislation and a comprehensive program of public financial management reform in order to improve the national fiscal transparency and to reduce corruption.Corruption is a growing phenomenon all over the world, affecting economic development and aggravated by the legacy of the global economic crisis. The global risks are different from the past due to notably cyber attacks, new economic realities and geopolitical risks. Most of the time, corruption is associated with financial crime, fraud and bribery. Corruption is a major factor of reducing economic development and the governments must increase of macroeconomic and fiscal forecasts in order to facilitate access to the public funds.       

The Effects of Globalization on Turkish Public Financial Management and Budget Process

2021 ◽  
pp. 273-286
Author(s):  
Durdane Küçükaycan ◽  
Gonca Gungor Goksu
Keyword(s):  
Public Sector ◽  
Performance Management ◽  
Financial Management ◽  
Social Life ◽  
Annual Reports ◽  
Management Approach ◽  
Budget Process ◽  
Fiscal Transparency ◽  
Public Financial Management ◽  
Positive Perspective

The effects of globalization in the economic, political, and social life have deeply changed the roles of states, and in this process of change, the new management approach has become a current issue within public financial management. Some important principles such as fiscal transparency, accountability, efficiency, effectiveness, and economy have been given importance in the public sector, and middle-terms budgeting, strategic planning, performance management, performance indicators, annual reports, analytical budget classification have become to be implemented in the performance-based budgeting system. The authors have examined the innovations by globalization in the Turkish public sector and analysed the effects of changes with the adoption of Law No: 5018 in terms of Turkish public financial management. It has been mandatory that all Turkish administrations under the general government take attention to the regulations accepted in Law No: 5018. When evaluated from a positive perspective, public administrations in Turkey have got more managerial responsibility in their operations.

scholarly journals Public financial management reform: an ongoing journey towards good governance

2018 ◽  
Vol 16 (4) ◽  
pp. 585-609 ◽  
Author(s):  
Fadi Alkaraan
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Single Case ◽  
Future Research ◽  
Control Mechanisms ◽  
Content Type ◽  
Management Reform ◽  
Public Financial Management ◽  
The Impact

Purpose This paper aims to provide a better understanding of the influence of contextual factors on public financial management reform (PFMR) process. It provides a comprehensive analytical view of PFMR in the UAE over the period (2003-2016). Design/methodology/approach The paper is based on a case study approach as a research methodology. It draws on archival data as well as interviews with key staff of the Ministry of Finance (MoF). A contingency model is used as conceptual framework to examine PFMR in the UAE. Findings Finding of this study show that the PFMR process cannot be viewed as an isolated initiative, rather, as part of a set of broader NPM reforms to strengthen public accountability for performance. The transition process creates major organisational changes; strategy, structure (new rules and roles), culture (core values about organisational vision, mission, and objectives). Benchmarks and milestones have been set in the accompanying monitoring matrix, though in practice, delays have typically occurred in the implementation of reforms. Challenges ahead facing the MoF are addressed. Research limitations/implications The findings should be understood in the economic, social and historical contexts of the UAE. Given the narrow scope of this paper, a single case study was conducted. Crucial themes for future research including how public sector executives employ effective independent measures of outcomes. The impact of basic supporting subsystems in translating strategic priorities and integrating them into the federal budget. Practical implications Research on PFMR is inherently practical. Essential factors for successful implantation of PFMR include government strategy, regulatory framework, information communication technology, technical experience, strong leadership, long-term political and administrative commitments, strategic pre-decision control mechanisms and accurate performance measurement. Originality/value This paper contributes to the limited studies on PFMR in Middle East and North Africa (MENA) countries. Lessons of this study may be valid for other countries considering similar developments in their PFMR.

scholarly journals Efficiency of Public Finance Management in Kyrgyzstan

2012 ◽  
Author(s):  
Turusbek Asanov
Keyword(s):  
Financial Management ◽  
Budget Process ◽  
Kyrgyz Republic ◽  
Economic Management ◽  
Budget Planning ◽  
Public Finances ◽  
Finance Management ◽  
Public Financial Management ◽  
Effective Relationships ◽  
Main Instrument

The article analyzes the importance of public finances as the main instrument of economic management. The main attention is paid to the clarifying the mechanism and forms of effective relationships between fiscal policy and economic growth. The criteria of the effectiveness of public financial management. In this paper attempted evaluating the effectiveness of public financial management in the Kyrgyz Republic based on generalization of the practice of the budget of Kyrgyzstan and other countries. Substantiated the need of improving budget planning, consolidation of public finances, transition to planning budget, and improving budget process.

scholarly journals THE INFLUENCE OF ACCUMULATIVE PENSION PROGRAMMES ON THE EFFICIENCY OF THE FUNCTIONING OF NATIONAL PENSION SYSTEMS OF THE EASTERN EUROPEAN COUNTRIES AND UKRAINE

2021 ◽  
Vol 2 (1) ◽  
pp. 24-30
Author(s):  
Svitlana Burdeniuk
Keyword(s):  
Eastern Europe ◽  
Research Methods ◽  
Series Data ◽  
Scientific Article ◽  
Present Stage ◽  
Pension Insurance ◽  
Pension Systems ◽  
Social Standards ◽  
The Impact

The aim of the scientific article is to study the peculiarities of the operation of funded pension systems in Eastern Europe, determine their advantages, disadvantages, the impact of various factors on their efficiency, assess the role of funded pension insurance in them and to justify their positive experience in pension reform оf Ukraine. Research methods. When writing a scientific article, appropriate research methods were used: balance, monograph methods, the method of statistical grouping and tables, methods of analysis using generalizing indicators: absolute and relative, averages and time series data. Research methodology. The assessment of the level of social standards of pension systems in Eastern Europe and Ukraine was carried out by comparing the level of pensions, wages, replacement rate. The demographic situation was characterized by the use of forecast calculations of international financial organizations. The information and methodological base of the research was the materials of international financial organizations, which characterize the development of funded pension systems in Eastern Europe, forecast calculations in the demographic sphere, special economic literature, scientific works of domestic and foreign scientists on the study of funded pension insurance. Results. The scientific article considers the issues of reforming the national pension systems of Eastern Europe in modern conditions, the peculiarities of their development taking into account the manifestation of demographic factors, focuses on the functioning of multilevel pension models, defines the role of funded pension programmes in pension income. It is noted that modern approaches to the formation of national pension systems are based on the use of pension insurance principles. An assessment of the level of social standards in Eastern Europe is made and a comparative analysis of them with the relevant indicators in Ukraine is given, the features of the use of funded pension programmes at the present stage of reforming the pension systems of Eastern Europe are identified. The necessity and preconditions of introduction of obligatory accumulative pension insurance in Ukraine at the present stage of reforming its national pension system are substantiated, it is noted that practical use of accumulative pension programmes will gradually lead to increase of social protection level of people of retirement age, increasing investment in the national economy.

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