Assesment of participatory budgeting named as a new approach inbudgeting process

Democracy, which means the governing of the people by the people and for the people, has gradually moved away from this definition. Democracy has begun to glorify a certain group or person, and has brought them to the forefront. The negativities experienced in this process has revealed the necessity of returning to the essence of the concept of democracy. Nowadays, while the concept of democracy has been returning to its essence, it has started to be called "participatory democracy" due to advancements in technology, changes in the social structure, and the newly formed needs of individuals and society. This change in the concept of democracy has reflected in the financial processes of countries. The concept of budget has also been impacted by the change in the understanding of democracy. In the first part of the study, this change in the concept of democracy will be discussed. The process from classical democracy to participatory democracy will be briefly explained. In the second part, the changes in the budget process along with the emergence of new budgeting systems will be discussed. The main subject of this study, which is the change in the budget process, will be examined in the second part. In the third and last chapter, examples from countries where participatory budgeting is applied will be given, and the processes in some of the cities where the participatory budgeting is applied in Turkey will be pointed out. Keywords: Democracy, Participatory Democracy, Budget, Participatory Budgeting