This report adds a landmark to the discourse on the link between human
rights standards and government budgets. It elaborates on how budgets and
budget policy making processes can be monitored for compliance with human
rights standards, in particular with the Convention of the Elimination of
All Forms of Discrimination against Women (CEDAW). The report is based on
the premise that accountability to women’s rights needs to be translated
into mobilising the necessary resources to meet the commitments made by
the ratification of CEDAW.
Combining substantive analysis with country examples, provides a
framework for applying a rights-approach to budgets from a gender
perspective that defines the requirements of good budget performance in
the planning, formulation and execution stages. It also details the
elements that require a critical assessment of budget policy making
processes, the appropriateness of budget allocations, and the standard
principles for non-discriminatory economic and budgets policies.
The report is divided into nine sections:
- section 1 sets out some general features of budgetary processes and
human rights processes
- section 2 discusses some examples of analysis of public expenditure
from a human rights perspective
- section 3 discusses the engagement of the CEDAW reporting mechanism
with government budgets
- section 4 provides a brief guide to BIOS, emphasising their variety
in aims and forms of organization.
- section 5 draws upon examples of gender budget analysis to consider
how public expenditure might be monitored for compliance with CEDAW
- Section 6 draws upon examples of gender budget analysis to consider
how public revenue might be monitored for compliance with CEDAW
- section 7 draws upon examples of gender budget analysis to consider
how the macroeconomics of the budget might be monitored for compliance
with CEDAW
- section 8 draws upon examples of gender budget analysis to consider
how budget decision-making might be monitored for compliance with
CEDAW
Some of the conclusions and recommendations are:
- a step-by-step approach needs to be taken, examining particular
dimensions of the budget separately, taking into account their
interactions where appropriate and possible
- in order for Gender Budget Initiatives to be effective, it is
important to ask questions about the type of GOBI planned, women's role
in budget decision-making, and ways in which impacts will be measured,
etc
- many programmes not specifically targeted to women and girls have
benefits for women and girls
- it is possible to monitor the extent to which a State Party has met
its obligations of conduct by looking at the allocation of expenditure.
But to monitor how far obligations of result have been met requires an
investigation of the impact of public expenditure
- while VAT does not explicitly discriminate against women, it tends
to implicitly discriminate against women. This is because the incidence
of the tax on consumers is higher for poor consumers than for rich ones
and since women’s incomes tend to be lower than men’s, the incidence
will tend to be higher on average on female consumers than on male
consumers
Read full text |
About: United Nations Development Fund for Women
(UNIFEM) |
Send this page to a friend
| |