What is gender budgeting analysis. Gender budgeting analysis can be defines as a government budget involve expenditure allocations and revenues that direct and indirect impact on both women and men. Hence, gender budget is not only a separate budget for women but also include men. It also can act as an instrument for holding the government accountable to its gender equality commitments. Through Gender budgeting analysis, we can tracing how the government budgets affect women in the unpaid care economy include domestic or household sector, the volunteer or non-governmental organization (NGO) sector, and the informal economic sector.
Gender budgeting includes disaggregating by sex the impact of mainstream expenditures across all sectors and services and also planning and implementation or review of specific allocations for gender, for example equal opportunities and allocations within government services or special programmes targeting group women, girls, boys or men to address the issue of inequalities.
Nowadays, more than forty countries around the world practicing the gender budgeting analysis. It is originally inspired by Australia as an early experience of countries and followed by the United Nations' commitment for gender budgeting in the Beijing Platform for Action. Gender equity is link to gender equity. Gender equity is a set of actions, attitudes, and assumptions that provide opportunities and create expectations about individuals. Hence, gender equity can be defines as a process of being fair to men and women. Gender equality requires the equal right for men and women in terms of socially-valued goods, opportunities, resources and rewards.
Unfortunately, gender inequality still exists in our society due to the imbalance persists in social, political and economic structures especially women who are excluded in the process of decision making and access to social resources, such as land. It is because gender inequality can be occurs in which the national budget usually ignores the different, socially roles, responsibilities and capabilities of men and women. In this contents, we can say that the government budgets and policies more to serve the "public interest" and the needs of the "general person". These differences are generally structured in such a way as to leave women in an unequal position in relation to the men in their community, with less economic, social and political power. Usually, women's contribution is underestimated, hence an unpaid economy exists, in which women do most of the work maintaining labor force and keeping social framework, parameters of aggregate production, savings, investment, imports and exports may be sensitive to gender relations because many policy are gender blind without considering gender impacts.
Hence, in order to recognize the contribution of women especially unpaid economy, gender budgeting analysis plays an important role in order to achieve gender equity for addressing the specific allocation budget for women needs and also their interests. A good gender budgeting analysis depend on how the national budget have better designed to achieve outcomes which meet the needs of women and men and girls and boys as well as different groups of women, men and children. Furthermore, gender budget analysis important because it can functions as an information debate about policy and the appropriate allocation of public expenditure and taxation. Hence, it can improve the effectiveness, efficiency, accountability and transparency of government policy, as well as making significant contributions towards gender equality and women's rights.
Gender budgeting analysis can be done by analyzing any form of public expenditure or public revenue in terms of gender perspective. Besides, it also can be identifying the implications and impacts of women and girls as compared to men and boys. In addition, it also can bring internal benefits to government by enhancing the ability to determine the actual value of resources targeted towards women and men.
CONTENTS:
Tools for a gender budgeting analysis (analyzing budget expenditures)
The purpose of gender budget analysis is just to analyze the national budget from a gender perspective and determine how revenue and expenditure effects women, men, girls and boys, and most importantly who benefits from budgetary decision and who doesn't. However, different countries have using difference tools and implementations. Internationally, there are several tools for gender budgeting, such as gender-aware policy appraisal, gender-disaggregated beneficiary assessments, gender-disaggregated public expenditure incidence analysis, gender-disaggregated tax incidence analysis, gender-disaggregated analysis of the impact of the budget on time use, gender-aware medium term economic policy framework and gender-aware budget statement.
Gender-aware policy appraisal
This is an analytical approach that involves scrutinizing the policies of different portfolios and programmes by paying attention to the implicit and explicit gender issues. It questions (includes qualitative and quantitative analysis) the assumption that policies are "gender-neutral" in their effects and asks instead: In what ways are the policy and their associated resource allocations likely to reduce or increase gender inequalities?
Gender-disaggregated beneficiary assessments
This tool as a way of hearing voices of citizens that is involved women and men. It also can consider as research technique that is need to collect and analyze opinion and also ask actual or potential beneficiaries the extent to which government policies and programmes and services reflect their priories and meet their needs. Possible instrument to ascertain this are opinion polls, attitude surveys, participatory rapid appraisal, focus group discussions, conversational interviewing and preference ranking and scoring.
Gender-disaggregated public expenditure incidence analysis
This tool as a research technique compares public expenditure for a given programme, usually with data from household surveys, to reveal the distribution of expenditure between women and men, girls and boys. In this contents, gender-disaggregated public expenditure incidence analysis aims to analyze the extent which men and women benefit from expenditure on publicly provided services. Statistically analysis is done to determine the distribution of expenditure between men, women, girls and boys.
Gender-disaggregated tax incidence analysis
This tool as a research technique that examines both direct and indirect taxes in order to calculate how much taxation is paid by different categories of individuals or households and the impact on each.
Gender-disaggregated analysis of the impact of the budget on time use
This tool indicates the link between the national budget and the way time of women and men is used in households. It ensures that the time spent by women in unpaid work is accounted for in policy analysis since national budget usually ignore the contribution of women in term of unpaid economy. It relies on time use studies implemented at the national level.
Gender-aware medium-term economic policy framework
This tool has two meaning. The first meaning involves incorporating gender issues into the variable of the macroeconomic models such as budget deficits, inflation, interest and employment and growth rates. Secondly, this tool involves the engendering of the medium-term budget expenditure frameworks that many countries are now introducing as part of budget reforms.
Gender-aware budget statement
This tool as a statement, report, from each government portfolio on its audit of policies, programmes and budget that is relevant. It requires a high commitment and coordination throughout the public sector as ministries or departments taking an assessment of the gender impact of their budget lines and how expenditures affect gender equality using a variety of indicators, such as share of total expenditure that is mainly targeted to gender equality programs, share of expenditure that is mainly for women's priority needs from public services, gender balance in training programs, gender balance in public sector employment and others.
Tools for a gender budgeting analysis (analyzing budget revenues)
Besides analyzing the budget expenditure, gender budgeting analysis also involves tools that is analyzing budget revenues. Hence, there has been little progress in developing tools for analyzing the gender impact of government revenues. Future development of these tools is mainly focus on direct taxes, for examples income tax, and indirect taxes such as sales tax and user fees.
Gender-disaggregated tax incidence analysis
This tools aims to examine both direct and indirect taxes in order to calculate how much taxation is paid by different categories of individuals or households. The impact of direct taxes requires disaggregating the data by taxpayer. Hence, gender-disaggregated consumption data can be used to analyze the impact of indirect taxes on both women and men.
Gender-disaggregated analysis of user charges fees
This tool function to tracks the impact user fees have on both women and men. Since women generally earn the income less than men, hence user charges fees for women totally differently than men.
Gender-disaggregated analysis of intergovernmental revenues
This tool includes an assessment of the beneficiaries of conditional grants. It can encompass the differential impact that tax sharing among different levels of government has on both women and men.
Gender-disaggregated analysis of the government's debt
This tool is the most difficult to examine or estimate the differential impact of a government's debt since most of the government's debt still lack of transparency. But, it can encompass the analysis of the future debt burden borne by both women and men.
Implementation of Gender Budgeting Analysis
Morocco
In order to explain more and see how the gender budget analysis is carried or implemented in different countries, here is an example of Morocco. Morocco has set ambitious goals for increased access for women and girls to education as key strategies for the country's economic development. However, although the government has committed to these gender-specific policies, implementation of education and literacy programs has been sporadic and inconsistent due to the enormity of the problem of female illiteracy and the complexity of the solutions proposed by all of the various stakeholders: the government, international aid donors, civil society groups and the families.
The analysis of the Moroccan experience with Gender Responsive Budgeting (GRB) reveals that it has been catalyzed by the march towards democratization, which provided the overarching setting for enabling advances in the integration of gender equality considerations in public policies.' design, implementation and evaluation. We cannot hide the fact that one of the normative roots of the GRB is found in the constitutional advances that enforced the experience of democratic transition initiated in 1998 traced by itself in to the seminal 1996 constitution that affirmed universal human rights in its preamble.
Moreover, the GRB experience in Morocco is inscribed in the global movement to incorporate universal human rights principles into legislative, institutional, and governance frameworks. Thus the normative principles of equity and equality, combined to efficiency and performance objectives, have been an important tool for gender mainstreaming in the Moroccan budgetary reform framework. They have guided the conduct of public policy evaluation from the standpoint of their gender-differentiated impacts on particular population groups, stemming from their differences in situation and needs.
The GRB initiative has benefited from a conducive, enabling political environment, which has become increasingly favorable to equity and equality issues. It has built on the cumulative dynamics of a set of mutually reinforcing reforms which have consolidated democratic gains, and which have aimed to improve the transparency and effectiveness of public policies.
While the 2012 Gender Report is inscribed in this gradual process of internalization and institutionalization of a gender approach by the state actors, it also coincides with the institutional shift marked by the new by the new human-rights-based Constitution of 2011. Similarly, this approach dovetails with the major axes of the governmental program that provides a roadmap, conceived for the implementation of the provisions of the new Constitution. The program in fact set out measures for the promotion of equal access to basic services, especially education, health and housing, and the ideals of solidarity and equal opportunities among citizens.
France
Another example of Gender Budget Responsiveness: this is the case in France. In the year 2000 French Parliamentarians called on the government to present annual evidence, when the state budget was drafted, of the financial effort made to promote women's rights and gender equality. This gave rise to the "jaune budgétaire", the yellow appendix to the budget concerning women's rights and equality. This document, which provides parliament with information and a means of monitoring the situation, and which has a legal basis, allows the government to display the results of its policy as reflected in budgetary appropriations, gauge the progress made and pinpoint shortcomings. It is up to each ministerial department to identify and take stock of the measures it has introduced to foster, or increase awareness of, gender equality. Each department is also asked to explain its approach to gender equality and submit the indicators that it considers most relevant in the area for which it is responsible. The 2004 Charter for Equality between Women and Men, in which the ministries and local and regional authorities, in particular, undertook to make tangible progress in this field over the next three years, and the introduction of objective-based budgeting for the preparation of the state budget will make it clearer how the various ministries' programmes for the furtherance of this policy fit together.
These two complementary exercises will in future make it possible to consolidate the steps taken to give a higher profile to the gender equality policy in the state budget. For instance, the ministry for gender equality and equality in the workplace will submit to parliament an annual gender equality programme setting out objectives and indicators and its own draft budget. Moreover, the "jaune budgétaire" is also to include a review of the measures provided for in the Charter and will gradually make it possible to come up with objectives and indicators common to the various government departments in order to further a mainstreaming approach to gender.
India
Gender budgeting analysis (GBA) in India has taken in many forms. The diversity of the work is depend on the size of and diversity within the country of India. It is also explained by the diversity of actors who have taken up gender budgeting analysis. In fact, gender budgeting analysis work in India has been carried out at the federal, state and local stage. GBA led by the Government of India starting when the "Women Component Plan" has been introduced as one of the component in Ninth Five Year Plan (1997-2002). This plan required all central and state plan budgets to allocate around 30% of funds for women. According to the analysis of subsequent allocations, found that in fact 42.9% of funds in 15 departments had been allocated specially for women. However, this percentage was still much less than the proportion of women and girls in the population of India. While the Tenth Five-Year Plan (2002-2007) continue the Ninth Five Year Plan (1997-2002), this plan emphasize again Women Component Plan must include the central and state budgets. Government corporate with UNIFEM commissioned the National Institute of Public Finance and Policy (NIPFP), to analyze the previous Union budget starting from the year 2001 until 2007 in terms of gender perspective.
In order to analyze the Union budget 2002 India, National Institute of Public Cooperation and Child Development (NIPCCD) was commissioned by Department of Women and Child Development,-India's national gender machinery. NIPCCD be responsible to analyze the budgets of 22 states in India in terms of gender perspective. While Union budget 2004, the Finance Ministry of India established an expert group which given task to make recommendations on GBA. This group suggests that an inter-departmental committee on GBA should be established. As a results, gender budget cells be set up in all departments, indicate that 18 of the total of 50 ministries immediately taking part in undertaking GBA, and will establish a new expenditure category in the union budget. It is because India was using line-item budgeting, and as a result identifying gender-related expenditure in the budget will become more difficult than when performance-budgeting is implemented. The expert group also suggests the departments should monitor the outcomes that include an analysis of the beneficiaries reached by expenditure into their annual reports. In the same time, Department of Women and Child Development start a building capacity of staff in central ministries and also state governments on GBA. For examples, Karnataka, West Bengal, Kerala, Himachal, Delhi and Rajasthan this all states taking part in extra activities beyond that is required by the Women's Component Plan.
In the years 2005-2006 , Finance Ministry of India introduced a new gender budget statement to identify "demands for grants" which would substantially benefit for women in 10 departments. While in 2006-2007, the gender budget statement in union budget was expanded to 24 demands for grants of 18 ministries. Each ministries introduced two type of allocations, that is allocations targeted 100% for women and girls and second is allocations at least 30% for women and girls. As a result, the number of gender budget cells was expanded to 32 ministries and departments. To conclude, we can see that the implementation of GBA in India very emphasize on the role played by the federal and state level in which can benefit to women in India in terms of gender perspectives.
CONCLUSION
In conclusion, the Gender Budget Analysis or Responsiveness is now becoming a global issue to implement gender equality even though less number of countries have successfully put into practice. The swift development that gender budgeting has undergone in the last few years' shows its great potential with regard to gender equality and good economic governance. It is therefore recommends the application of gender budgeting as an essential component of gender mainstreaming in all Council of Europe member States. It is also suggested that the questionnaire prepared to collect information about and concrete examples of gender budgeting initiatives in the Council of Europe member states should be updated with a view to identifying and exploring new approaches and, on that basis, updating the report on Gender budgeting.
Achieving gender equality is not a 'women's concern' but the responsibility of all in society. In the past most advocates for the promotion of gender equality were women. It is, therefore, sometimes thought that this subject only concerns women and not men. But this idea is now fast disappearing. There is increasing consensus that gender equality is as much men's as well as women's business, is the responsibility of all in society, and requires contributions and inputs from both women and men.
