ABSTRACT
This study examines the implementation of gender-responsive budgeting (GRB) in Brazil (2003-2023), using literature on GRB, transversality, and process-tracing as a methodology. It identifies fragmented and incomplete implementation, divided into two periods: during the progressive interdiction (2003-2015), the Executive ignored transparency efforts by civil society and the Senate; in the conservative resurgence (2021-2023), legislators supported GRB, and public participation increased, but institutions remained fragile and were under reconstruction. The study focuses on the recent period to update the literature. The findings highlight challenges in measuring budget performance and prioritizing gender equity. The study concludes that strengthening GRB requires a legal framework, technical capacity building, intersectoral coordination, interfederative articulation, and political commitment.
Keywords
gender-responsive budgeting; budget; inequality; equity; women.