Gender Budget Analysis: Methodical and Conceptual Basis
The different economic situation of men and women in Austria demonstrates the necessity to adopt further equality measures. The systematic use of gender budget analysis constitutes an important basis for the improvement of gender equality. Since 1999, the European Union has considered gender budgeting an instrument for the promotion of gender equality that is to be applied also in the national budgets. At the federal level, first analyses from a gender perspective were carried out by the ministries for selected budget areas within the framework of the 2005 budget estimate. On the whole the gender budget analyses made so far in Austria show great heterogeneity. A permanent establishment of gender-fair budgeting is tied to the conceptual starting points outlined and to the methodical conditions described here. A collection and systematisation of the incentive effects budget policy has on women and men in addition require the know-how of those involved in drawing up the budget so as to enable an intensified use of resources in terms of an effect-oriented administrative management.
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