Gender approach is a process of evaluation of any planned action in terms of its impact on women and men, including legislation, policies and programs in all areas and at all levels. In the framework of gender approach there is fixed a position that men and women should be full participants in and beneficiaries of the development process, which takes, on the one hand, a stable character, and, on the another hand, equitable character. The gender budgeting involves the union of two sets of information that have traditionally been separate from each other, namely, information about gender equality and about public finances. Gender equality has been a part of social policy, while the formation of the budget is mainly the prerogative of the more prestigious sectors of finance. In recent years, the numerous budget initiatives implemented in support of the goals set out in the social sphere. But that gender budgeting has become very popular and widely used strategy in many countries.