Lyčių aspekto įtaka formuojant valstybės biudžetą ; The influence of gender aspect in shaping the state budget
The final Master's work topic in Public Sector Economics is relevant since gender mainstreaming in the budget – is one of guarantees of high economic power. Legislation is insufficient to prevent gender inequality, which is deeply rooted in our society and supports the stereotypical approach to men's and women's roles. The main problem in this work: budget – one of the most important tools in implementing the decisions taken by politicians, that is way the opinion that it is and should be gender-neutral is false and, from a state of economic growth and the country's welfare perspective, costs a lot to society. The research subject is gender-sensitive budget, which may improve the gender analysis of the state budget in the context of resource allocation. The integration of gender aspect in the budget is a process when the the state budget is being considered, in order to determine whether it evaluates different social roles of men and women, and modifications are being suggested in order to implement the actual gender equality. The aim of this work is to demonstrate the importance of gender aspect, when the state budget is being formed. Currently, the allotment of budget in Lithuania does not consider gender, hereby inequality between women and men increases. To achieve the higher mentioned aim the tasks are put in: 1. to lay the analysis of foreign countries and Lithuania in the context of gender equality; 2. to justify the necessity of gender-sensitive budget in Lithuania; 3. to investigate the women's impact on gross domestic product (GDP) in Lithuania; 4. when the anlysis of the state and munivipal budgets is done, to compare their expense in the context of gender aspect; 5. to explore the tax revenue of the state and municipal budgets in the context of gender aspect; 6. to compare the tax burden, that goes to men and women; 7. to analyse the role of gender in large and small and medium business; 8. to investigate the affect of value added tax concession for food on women's economical and social status. Hypotheses in this work: 1. Lithuanian GDP structure does not reflect this important economic sector, as the so-called reproductive economy, which is "responsible" for the reproduction of human potential and for quality of human resources, and in wich value-added is being generated as well. And that brings marked contribution to the country's GDP. Human resource and labor costs remain invisible in the economy, reproductive work remains outside of the country's GDP, it can't be measured and paid; 2. State budget is not gender neutral. The allocation of expenditure affects differently upon women's and men's social and economical status. Herewith, the revenue and expenditure of budget is under the negative influence of gender asymmetry; 3. State and municipal budgets in Lithuania are actually formed in gender philosophy. Gender asymmetry could be seen when the expenditure of national budget is being allocated . In this way, gender inequalities are being kind of encouraged; 4. The existing tax system in Lithuania have unequal impact on women's and men's social-economic situation. Higher tax burden goes to women than men. Methods used in this work: 1. the analysis of data and graphs of the Department of Statistics and the Ministry of Finance; 2. the analysis of the expense and tax revenue of the state and municipal budgets; 3. regression analysis (statistical program Eviews); 4. graphic analysis (Excel). The combination of econometric and economic research parts, has shown that the meat prices, excluding value added tax (supplier prices), does not affect the cash flow of household consumption expenditure for meat. Therefore the benefit of the concession does not reach the end user (a woman), and so it devolves upon on supplier (a man). All of the above hypotheses have been adopted, when the data analysis and research was done. The principal conclusions were that there is obvious gender inequality in the state budget, women pay more taxes and receive lower part of allocations, also the tx concession that is devoted to consumers (women) doesn't "reach" them and sinks in the suppliers (men) profit. The first part is devoted to analyse the theoretical aspects and to describe the gender equality programs that were put in practice in Lithuania and other foreign countries. The second part is devoted to the structural and dynamic analysis in gender aspect of expense of state and municipal budgets in Lithuania. There was also studied women's contribution to GDP in Lithuania. In the third paragraph there was analyzed tax revenue of the national budget and the tax burden on the public and private sectors in gender aspect. In this part with the aid of statistical program Eviews and Excel there has been also analyzed the affect of value added tax concession for food on women's economical and social status.