The generally accepted definition of Gender Budgeting emerges from the report of the special  group of the Council of Europe, which in 2005 reached the conclusion that: “Gender Budgeting is  the  implementation  of  Gender  Mainstreaming  in  the  budgetary  process.  This  means  the  valorisation of budgets from the viewpoint of gender, in which case the gender question is taken  into account at all levels of the budgetary process with the aim of promoting the equality of women  and men.” The same definition is then also used in the framework of the European Union.

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