The phenomenon of participatory budget in municipalities and the relationship between financial autonomy: The case of Bursa Nilüfer Municipality

States have combined their search for the most appropriate management from their formation stages with different collaborations with the spread of globalization throughout the world. The decrease in the clarity of borders between countries and the importance of cooperation have transformed the decision-making processes dominated by the administration within the country into a multi-actor form for the participation of the people. With the inclusion of the participatory approach in financial process, the participatory budget implementation was formed. The participatory budget application, which was first implemented in Porto Alegre, Brazil, has become widespread and has been tried in different parts of the world. It ensured that the citizen shared their wishes and needs with the administration and that expenditures were prioritized according to these requirements. Participatory budgeting enables good governance. In this direction, budgeting has added the principles of strengthening local democracy, transparency and accountability to the phenomenon of management. The aim of the study is to examine the positive and negative aspects of the relationship between participatory budgeting and financial autonomy. In the context of this relationship, the participatory budget applications of Nilüfer Municipality through the Neighborhood Committees and the relationship between the level of financial autonomy through the municipal financial data were analyzed by descriptive analysis method. As a result, it was concluded that the participatory budget and fiscal autonomy relationship in the focus of local government is positive and participatory budgeting supports the financial autonomy that corresponds to the use of local governments own income resources in expenditures determined by their own decision-making bodies.