Feasibility Study Gender-Responsive Budgeting in Legal System of Iran

The purpose of the present study is to evaluate the feasibility of gender-responsive budgeting in the public law of Iran. The budget is not gender-neutral naturally; Therefore, it affects women and men differently. By gender-based budgeting, women's share of the public revenue and, consequently, their opportunity for public participation assesses and provided to the government as a tool to achieve gender equality and fill the gender gap. Gender-responsive budgeting evaluates the impact of budget items, and indeed government policies and programs, on women compared to men. The research method is dogmatic with a comparative approach. In this way gender-responsive budgeting introduces as a method of budget analysis, its context, and tool of implementation in the legal system of Iran examines. Results prove the existence of a precondition of gender-responsive budgeting, formal recognition of gender equality. Therefore, if the government has the political will to protect gender equality, it can use the existing capacities, the other countries' experiences, and the recommendations of international institutions to implement gender-responsive budgeting and attach it to the annual general budget Act. Two main capacities are the Vice President for Women and Family Affairs and Annex No. 4 of the recent Budget Law (Function-Based Budgeting).