Gender-based budget approaches in OECD countries

Although the concepts of gender and gender are related to each other, they have semantic differences. The concept of gender generally refers to the anatomical and other biological differences between men and women. The concept of gender, on the other hand, refers to social and cultural expectations based on the behaviors and attitudes attributed to men and women according to the cultural and value judgments of the society, apart from defining biological differences. The difference in the roles attributed to women and men due to the value judgments of the society has been a factor in the formation of the problem of inequality based on gender. Gender-based inequality is a problem that directly affects many areas of society, especially social and economic. The gender-based budgeting approach adopted by public authorities in order to prevent gender inequality draws attention. This approach is an approach that aims to reduce gender inequality and can improve budgeting depending on fiscal policies and administrative procedures by the public. While it focuses on how public resources are collected and spent, it creates a strategy for equal distribution of women and men according to their priorities and minimizing gender discrimination. The gender-based budgeting approach aims to promote gender equality and women's rights in the budget process, increase gender-sensitive participation, and promote accountability and transparency in financial planning. Despite the gender inequality problem of countries, gender based budgeting policies differ according to the structural characteristics of the society. In this study, gender-based budgeting strategies and practices of 38 countries that are members of the Organization for Economic Cooperation and Development (OECD) were examined. The data of the 38 countries covered in the study for the period 2010-2022 on gender equality were analyzed comparatively. The gender equality statuses were evaluated according to the gender equality-based budgeting approaches of the countries.