GENDER-RESPONSIVE BUDGETING IN THE SYSTEM OF FINANCIAL SUPPORT OF THE ARMED FORCES OF UKRAINE

Abstract

The article explores the implementation of gender-responsive budgeting within the Armed Forces of Ukraine as an innovative tool of democratic governance and a significant mechanism for enhancing the effectiveness of financial support in the security and defense sector. The relevance of this research is determined by the continuing transformation of the Armed Forces of Ukraine in the context of full-scale war, the growing involvement of women in military service, and the necessity to provide equal access to resources, opportunities, and social protection for all categories of military personnel. The aim of the article is to examine the current condition of gender-responsive budgeting in the Armed Forces of Ukraine, determine the principal challenges associated with integrating gender approaches into the defense budgeting system, and develop practical recommendations for strengthening institutional capacity in this field. The research is grounded on a combination of general scientific and specialized research methods, including methods of analysis and synthesis, comparative analysis, systemic and institutional approaches, as well as techniques of logical generalization and analytical evaluation. In addition, the study incorporates elements of gender analysis in order to assess the effectiveness of financial planning processes and the allocation of resources within the military sector. The conducted analysis indicates that gender-responsive budgeting contributes to increasing transparency, accountability, and inclusiveness in the management of defense resources. The article highlights key gender-sensitive issues connected with military equipment, hygiene support, psychological rehabilitation, career advancement, and living conditions of military personnel. Special emphasis is placed on the activities of gender advisers, the incorporation of gender indicators into budgeting procedures, and the significance of collecting gender-disaggregated data for managerial decision-making. The study also identifies the main stages of implementing gender-responsive budgeting in the Armed Forces of Ukraine and offers practical mechanisms for integrating gender approaches into planning, monitoring, and reporting procedures. The article presents practical recommendations for improving institutional mechanisms of defense budgeting, reinforcing the role of gender analysis in financial management, and adapting Ukrainian military governance practices according to international standards. The developed recommendations may be used by military administration bodies and financial services, and institutions responsible for the implementation of gender policy in the security and defense sector.