Abstract:

Participating budgeting is a budgeting process in which local governments shape their spending priorities according to the direct participation and preferences of the public. In this sense, participating budget is seen as one of the important democratic steps of the transition from representative democracy to participating democracy. The participating budgeting model, implemented for the first time in 1989 in the Brazilian city of Porto Alegre, was implemented in thousands of cities in many countries of the world, starting from Latin America in the following years. The participating budget and the provision of local public services establish a direct relationship between citizens and local governments who benefit from the service. This structural relationship forms a favorable environment for both the local governments to fulfill their responsibility for public accountability and to ensure public control over local governments. Therefore, the spread of the participating budget in both the world and in our country is extremely important in terms of democratic development and efficiency in the use of resources.   Participatory budgeting is shaped by local administrators that is a budgeting process in accordance with public priorities and preferences. In this sense, participatory budgeting is considered to be one of the most important steps in transition from representative democracy to participatory democracy. In 1989 for the first time applied in Brazilian city of Porto Alegre participatory budgeting model is that applied in thousands of cities and very successful results have been obtained. A structural relationship is established with citizens who benefit from the local services and local administrations in the provision of local services in participatory budgeting. This structural relationship is creating a favorable environment both to provide public accountability and ensuring public control in local governments. Therefore, the spread of participatory budgeting is extremely important in the point of democratic development and ensuring efficiency of resource use.