Gender-Responsive Budgeting as the New Paradigm of Public Finance: Advancing Social Justice within the Sustainable Development Framework
Abstract
Gender-Responsive Budgeting (GRB) represents a substantive reconfiguration of public finance, contesting the long-held assumption of fiscal neutrality and foregrounding equity as a core principle of budgetary governance. This paper optimizes GRB as a paradigm shift that combines gender analysis into the formulation, allocation, execution, and evaluation of public budget, thereby modifying policies into instruments of social justice. It argues that conventional frameworks, aggregate efficiency, and metrics of growth, often creates obstacles in fulfilling gender-differentiated needs and perpetuate structural inequalities that inculcate deviations within labour markets, care economies, and access to public services. Anchored within the normative framework of the Sustainable Development Goals (SDGs), particularly SDG 5 (Gender Equality), SDG 10 (Reduced Inequalities), SDG 8 (Decent Work and Economic Growth), and SDG 16 (Peace, Justice, and Strong Institutions), the study repositions GRB as a pin-point mechanism for translating global promises into actionable fiscal strategies. By drawing insights from public finance theories, the paper gave an edge to how gender-responsive fiscal intervention targeted social expenditure, gender-sensitive taxation, and investments to create impactful spillover effects, i.e., beyond equity to enhance productivity, human capital formation, long-term economic resilience, and social justice. The analysis further underlines GRB’s role in advancing distributive justice for unpaid and underpaid care workers and correcting allocative inefficiencies in disadvantageous women and marginalized groups. By rooting fairness and transparency into budgetary pipeline, GRB arms democratic governance and rebuilds fiscal discipline and coordination between efficiency and equity rather than a trade-off between the two. In a sense, GRB challenges the growth-centric orthodoxy of public finance and advances a welfare-oriented approach. The paper methodically and indispensably restructures public finance as a mutative tool that harmonizes welfare, justice, and growth. In the context of prevailing gender disparities and evolving challenges, GRB emerges not merely as a corrective policy add-on, but a foundational framework for sustainability in economic governance.