The document deals with the Brazilian planning and budgeting proceses. The paper reflects upon the applicability of Gender Budgeting initiatives and methodologies in the case of Brazil, specifically in light of the racial dimension. The report is written in Portugese.

What if budgets could help us revisit the shortcomings of mainstreaming by providing more concrete and measurable instruments? This article intends to contribute to this debate through some practical examples and a comparative analysis of gender sensitive budget experiences in Brazil and in Chile.