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Application of gender mainstreaming in the budgetary process. It entails a gender-based assessment of budgets, incorporating a gender perspective at all levels of the budgetary process, and restructuring revenues and expenditures in order to promote gender equality.
See also: gender mainstreaming
Council of Europe – Directorate General of Human Rights and Legal Affairs (2009). Gender Budgeting: Practical Implementation. Handbook prepared by Sheila Quinn.