Participatory budgeting as a new budgeting approach in the world and evaluation of participatory budgeting in Turkey

Changes began with the impact of the globalization process has influenced the public finance. The budget function as one of the basic elements of public finance is affected by this changes. Classic budget systems which had failed to adapt to changing economic conditions in the past, then classic budget systems was replaced with new approaches through contemporary budgeting processes. In this context, social budgeting, citizens budget, gender-sensitive budgeting and participatory budgeting has emerged as modern budgeting approacher. Contemporary budgeting approacher defend a system that allows the transition from representative democracy to direct democracy. In this case, the system ensures that citizens can interfere with an active participation in all stages of the budget process. The modern understanding of budgeting advocates the budget system that citizens can intervene in the budget as citizens vote for their financial expectations of the political system. In the first part of the study, the history of the budget, the rise of the budget right and the importance of budget right for citizens were described in terms of examples of the world and in our country as well. Also in the first part of the study it was mentioned about the new budgeting approaches in the scope of changes in public finance. Information about the historical development of the new budget systems which mentioned above and about their implementations of countries with examples were given. In the second part, participatory budgeting system is one of the new budget approacher was given in the application form of some countries. Projects which carried out for the development and expansion of participatory budgeting process in our country and participatory budgeting's applicability in our country are included in the second part. In this context, participatory budgeting process practices had been done by the Municipality of Canakkale and Province Special of Uşak Administration are also the employed in our study. Keywords: Budget Right, Social Budget, Citizen-based Budget, Citizen Centered Budgeting, Gender-Sensitive Budgeting, Participatory Democracy, Participatory Budgeting.