Gender – responsive budgeting in Serbia

The budget is the basic document for financing state functions in every modern state. It is a financial instrument that raises funds through the mechanism of public revenues and systematically spends them to finance public expenditures. The budget is a one-year law that envisages, approves, and allocates all state revenues and expenditures during one budget year. Despite the existence of gender-neutral laws and regulations around the world, people are treated daily on the basis of their gender, and not on the basis of individual needs. It cannot be allowed to depend on one's good will whether the services provided by the public sector, or any other legal entity will be adapted to the needs of both women and men. Gender equality is a challenge, and the introduction of the principle of gender equality and its budgeting is an even greater challenge. Gender-responsive budgeting is an innovation in public finances that broadens the needs of society.