Participatory budget and fiscal decentralization relationship: Case of Uşak province

Changes that began with the spread of the globalization phenomenon all over the World brought with it the changes in the management field.It seems that the walls of bureaucracy between the administration and the people disappear as globalization and the borders between the countries disappear.These changes in management understanding are also reflected in the budget processes and participatory budgeting approach has emerged. Participatory budgeting allows people to set their spending priorities by participating in decision-making processes. Participatory budgeting, which includes many concepts such as participation, transparency, accountability, governance and democracy, has found application in local governments.Thus, localization, which has been subject to legal regulations and international contracts since the 1980s, has become more possible with participatory budgeting. Within the content of the aim of the study,the relationship between participatory budgeting andfinancial decentralization are handled with positive and negative aspects. In the context of the interaction between participatory budgeting and financial localization, Uşak Ili participatory activities and Uşak Special Provincial Administration's participatory budget practices were considered and the effects on financial localization were tried to be explained by method of descriptive analysis. As a result of the work, participant budgeting was in a positive relationship with fiscal decentralization, and the participatory budget was prepared to localize the local governments.