Gender Sensitive Budgeting: A Review Gender sensitive budgeting GSB literature has been improved in two areas which are in interaction and relation with each other. One of them is the analysis of the state budget or the local government budget from a gender perspective. This literature, in the light of feminist political economics criticizes gender blind mainstream or heterodox economy approaches on budgeting. In this context, different concepts and methods have been developed for examining the impacts of budget policies on women/girls and gender relations. The other main area is focusing on applied and political negotiation aspects of budgeting. GSB initiatives are the studies that aim to incorporate a gender perspective into the preparation, adoption, implementation and control stages of all budgetary processes in a range of countries in recent years. They are not aiming to allocate a separate budget for women and girls. GSB initiatives seek to create enabling mainstreaming the gender perspective into all stages of the current budget cycle.