Participatory Budgeting and Several Countries’ Applications

Abstract

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 systems. Contemporary budgeting systems 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.