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ECONOMICS
GENDER BUDGETING IN KAZAKHSTAN: THEORY, PROCESSES AND PROSPECTS Bekturganova M.S. (Republic of Kazakhstan) Email: Bekturganova454@scientifictext.ru
Bekturganova Makpal Sattikulovna - PhD of Economic Sciences, MBA, INSTITUTE OF ECONOMICS SCIENCE COMMITTEE OF THE MINISTRY OF EDUCATION AND SCIENCE OF THE REPUBLIC OF KAZAKHSTAN, ALMATY, REPUBLIC OF KAZAKHSTAN
Abstract: in today's reality, it is obvious that different social and economic positions/policies of strategies must be taken into account when determining the financing of national priorities. Against this background, the technology of gender-sensitive budgeting looks quite attractive. In this article, the theoretical aspects of the formation of the concept of gender budgeting were considered. The analysis of international experience in implementing gender policy in the country's budget is carried out. The article explains that gender budgeting in the Republic of Kazakhstan is currently at the stage of formation and current gender programs in Kazakhstan do not fully meet the needs and are not entirely profitable for both women and men.
Keywords: gender budgeting, budget policy, gender policy, gender responsive budget, gender responsive budget initiatives.
ГЕНДЕРНОЕ БЮДЖЕТИРОВАНИЕ В КАЗАХСТАНЕ: ТЕОРИЯ, ПРОЦЕССЫ И ПЕРСПЕКТИВЫ Бектурганова M.C (Республика Казахстан)
Бектурганова Макпал Саттикуловна - кандидат ко номических наук, MBA,
Институт кономики Комитет науки Министерства образования и науки Республики Казахстан, г. Aлматы, Республика ^захстан
Аннотация: в современной реальности очевидно, что при определении финансирования национальных приоритетов необходимо учитывать различные социально- кономические позиции/стратегии. На том фоне технология бюджетирования с учетом гендерных факторов выглядит достаточно привлекательной. В данной статье рассмотрены теоретические аспекты формирования концепции гендерного бюджетирования. Проведен анализ зарубежного опыта реализации гендерной политики в бюджете страны. В статье описывается, что гендерное бюджетирование в Республике Казахстан в настоящее время находится на стадии формирования, и текущие гендерные программы в Казахстане не полностью соответствуют потребностям и не являются полностью прибыльными как для женщин, так и для мужчин.
Ключевые слова: гендерное бюджетирование, бюджетная политика, гендерная политика, бюджет с учетом гендерных аспектов, бюджетные инициативы с учетом гендерных факторов.
Social policy of any state cannot exist in isolation from budget policy. The budget is a mechanism that allows, on the one hand, to mobilize financial resources to ensure the performance of state functions, including in the social sphere and on the other, to direct the funds raised to finance specific activities. Consequently, the success of social policy
depends to a large extent on the extent to which the state's budget policy takes into account the needs of the population.
A significant contribution to the development of the scientific concept of «gender budgeting» was made by such scientists of the former soviet republics as Shvedova N.F. [3], Bykova T.P. [4], Rzhanitsyna L.S. [5].
Various aspects of building approaches to «gender budgeting» have been the subject of scientific research in the works of Sharp R. [6], Sarraf F. [7], Budlender D. [8], Elson D. [9], Jude K. [10], O'Hagan A. [11], Rubin M. [12], Stotsky J. [13].
In Kazakhstan, studies in the field of gender budgeting the Narxoz University, Institute of Economics CS MES RK, Eurasian Technological University RK applied aspects of the problem of gender budgeting Structures are being developed in UN/OSCE/Soros Foundation, Friedrich-Ebert-Stiftung Foundation Kazakhstan. In particular, we can note the works of domestic scientists Satybaldin A. [14], Kalabakhina I. [15], Nurseitova Kh. [16], Sarsembayeva R. & Zhakupova R. [17], Samakova A. [18], Shakhanova N. [19].
The first gender budget was drafted in 1984 by the Federal government of Australia and later in South Africa, Canada, the United Kingdom, Tanzania, Zimbabwe, Malawi, Kenya, Sri Lanka, Barbados and the United States. Since the end of 1999, countries of Central and Eastern Europe and the CIS, such as Poland, Lithuania, Russia, Ukraine, Georgia and Kyrgyzstan have taken the same initiative.
The main initiative that defined the development of the strategy for gender budgeting was the Gender Responsive Budget Initiatives (GRBI) Program, implemented jointly by the United Nations Development Fund for Women (UNIFEM), the Commonwealth Secretariat and the Canada's International Development Research Centre (IDRC). [20].
The Council of Europe defines gender-based budgeting as the integration of gender approaches into the budget process [21]. Gender budgeting allows us to solve the problems of inequality through the mechanism of the budget process.
The gender budget is a new social technology that allows taking into account the interests of women and men in the field of social policy and foreseeing possible social consequences of economic changes [22].
The number of OECD countries that have implemented gender budgeting has increased from 12 in 2016 to 17 in 2019 (Austria, Belgium, Canada, Chile, Finland, Germany, Iceland, Ireland, Israel, Italy, Japan, Korea, Mexico, Norway, Portugal, Spain and Sweden). France and Turkey are planning to implement it.
It should be noted that despite the apparent diversity and breadth of research, many more properties and mechanisms of gender budgeting are insufficiently known, which means that they require additional consideration.
Attracts attention in terms of the problems of our research project Gender responsive budgeting in Kazakhstan: problems and prospects, Association of business women of Kazakhstan in the framework of the state grant of the Centre for civil initiatives and the Ministry of religious Affairs and civil society of the Republic of Kazakhstan, Astana, 2017 [23].
Table 1. Concept and features of gender budgeting
Gender budgeting is Gender budgeting is not
- using fiscal policy to promote gender equality; - not a separate budget for women;
- results-based cost allocation; - not about spending equally on men and women.
- tax benefits for women and girls;
- review of state budgets to establish gender differences;
- ensure that gender commitments are translated into budget commitments through controlled goals.
Note - compiled from the source [25]
Kazakhstan has made great strides in ensuring gender equality over the past decade. A new level was made possible thanks to the updating of the legislative base of the country, which was supplemented with new regulations: on the prevention of domestic violence and on state guarantees of equal rights and equal opportunities for men and women. The OECD study on the implementation of state gender policy in the Republic of Kazakhstan notes the following: «significant successes have been achieved in the public life of women, their share in the Parliament of the Republic reaches 27,1%. Other indicators were improved, for example, more women entrepreneurs who started their own business were recorded, their integration in the labor market increased, and maternal mortality rates decreased. In access to primary and secondary education, Kazakhstan is close to gender parity: in 2015, about 98,7% of girls had guaranteed access to primary education. However, separate gaps are still being recorded in the gender sector today. Only 8,4% of women are in the public service, significant gender differences in wages remain, and there are frequent cases of violence against the fairer sex» [24].
Gender budgeting is a special tool for implementing state gender policy, focused on satisfying the interests of certain categories of citizens in terms of the implementation of the central budget. The gender budget, on the one hand, provides more opportunities for assessing the consequences of decision-making. On the other hand, the gender budget is positioned as an effective tool for approximating the guidelines for gender equality across the entire social and economic development of the country.
According to leading experts in this field, gender-based budgeting can be equated with an effective tool for empowering women in society, which helps to reduce the inequality of this category of citizens.
Gender budgeting in the Republic of Kazakhstan is currently at the stage of formation. Project developments on the implementation of gender budgeting in the state planning system until June 2019 are detailed in paragraph 43 of the action Plan for the Concept [24, p. 111]. At the moment, the systematic use of gender budgeting tools is not practiced, however, some gender elements are still present and are expressed in the following:
1) the Government periodically conducts a preliminary gender impact analysis (GIAs) on current legislation;
2) the Ministry of justice is conducting an experimental gender assessment of legislative projects to determine whether this can be used in a broader sense;
3) Individual state agencies consciously include elements of gender budgeting in their budget planning. An example is the state health program of the Republic of Kazakhstan «Salamatty Kazakhstan», which practices solving some of the health problems that women deal with. To achieve these goals, the budget allocates targeted allocations;
4) gender expenditure tracking is Practiced. In particular, special social programmes measure the amount of budget funds allocated to women's and children's health.
Unfortunately, current gender programs in Kazakhstan do not fully meet the needs and are not entirely profitable for both women and men.
The analysis of budget processes in the Republic of Kazakhstan has made it clear that it is extremely important to understand the role of all the tools of gender sensitive budgeting (GSB) used in different countries. However, to understand the promotion of GSB, it is also important to study the formalized procedures and processes, focus on their own development path and understand the specifics of the activities of national public authorities.
The significance of not only the products of the partner project, but also other equally important aspects, such as the process of creating, choosing methodological approaches, training technologies, recommendations, in short, everything that increases the potential of government agencies and civil activists, is quite obvious. It should also be noted that the use of multiple factors in the budget process opens up new opportunities for gender measurement at different stages of its implementation.
This research was conducted on the basis of Narxoz University as part of the Soros Kazakhstan Foundation scholarship program.
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