Today, gender responsive budgeting has become more important with be seen gender equality as the basic condition of ensuring equal participation in political, socio-economic and cultural life for democracy, justice and equality. Local administrations, especially municipalities, are seen as the main actors in the implementation of gender responsive budgeting in terms of providing services and making gender responsive plans and policies, due to ensuring gender equality, proximity to individuals and their service duties. In this direction the purpose of the study, at the local level in Turkey in municipalities that have the potential to best implement gender responsive budgeting is to evaluate the applicability of gender responsive budgeting. In the study, studies and practices for gender responsive budgeting examined by drawing the theoretical framework of gender responsive budgeting. Afterwards, the findings of the interviews conducted with the implementers of TCDB in Eskişehir Metropolitan Municipality, Odunpazarı Municipality and Tepebaşı Municipality were included for the applicability of gender responsive budgeting in municipalities. The data obtained at the end of the study were analyzed with the descriptive analysis method. This study includes expose the positive aspects, problems, solution suggestions and future expectations of TCDB of the implementers in municipalities as well as It contains ideas and policy recommendations that may be useful for other types of local government, managers and decision makers.
Gender equality, Gender Responsive Budgeting, Municipalities, Qualitative Analysis