Gender budgeting is a tool used by governments to analyze how budget allocations impact men and women differently. It involves examining how government spending and revenue collection affect gender equality and identifying ways to promote gender equality through budget decisions. This can include looking at how resources are allocated to programs and services that benefit women and men, as well as ensuring that budget decisions do not reinforce existing gender inequalities. Gender budgeting aims to ensure that government budgets are designed and implemented in a way that promotes gender equality and women's empowerment.