Fiscal policy is defined as the part of economic policy through which the State, by choosing certain sources of income seeks to finance the exercise of its functions and activities and thus establishes the allocation of resources to implement them.

Throughout their implementation, the work with GRBs has taken on specific and strategic characteristics in accordance with the proposed goals, the implemented initiatives, the tools used, the political and social context and the institutional and administrative willingness of each country or communi

This paper discusses a wide range of issues related to the topic of gender budgets, including the concept of engendering budgets in relation to poverty, development, macro and micro level economics, the challenges to integrating gender into policy, as well as good governance among other issues.

The document is presented in the framework of Financing for Gender Equality (F4GE), with European Union funds, specifically in the project of cooperation and assistance between UN Women and the Women Solidarity Commission (CCMS).

The GRB capacity index was formulated as part of an assessment commissioned by the National Women's Machinery in Costa Rica to understand the factors behind the low implementation of GRB in the country.