GENDER COMPONENT OF THE RISKS OF THE BUDGET PROCESS IN UKRAINE

Background. This article is devoted to the study of gender aspects of the risks of the budget process in Ukraine, particularly the implementation of gender budgeting, as well as the assessment of risks that arise during the implementation of management decisions at all stages of the budget process of public authorities in Ukraine. Methods. To carry out an in-depth analysis of the scientific problem under study, the article uses general scientific and special methods, including comparison, specification, typology, etc. Results. The article presents the results of the analysis of the institutional and legal environment of gender aspects of the risks of the budget process at the state level. Following this analysis, the authors provide a list of risks at each stage of the budget process and possible consequences of failure to consider the gender aspects of these risks. Conclusions. Based on the study, the authors provide examples of risks at all stages of the budget process regarding gender aspects, characterize them, and emphasize the need to continue developing in-depth methodological support for assessing the risks of the budget process concerning gender aspects at all stages of its implementation by the state authorities of Ukraine.