The purpose of this study is to examine the gender responsive budgetary system on the basis of gender equality and to determine it’s importance. Gender equality debates, which have a fairly new history, determine that the economic and social structure, the institutions and the policies created are gender-blind. From this point of view, it investigates the theoretical reasons, solution ways and alternative policy options of gender-based inequalities in economic and social structure. In this direction, the social gender sensitive budget approach is central to gender equality debates. Therefore, discussions of gender equality and understanding of gender sensitive budgeting are within the increasingly academic debate.