JOURNAL OF ECONOMY CULTURE AND SOCIETY, sa.61, ss.253-270, 2020 (ESCI)
Participatory budgeting has become one of the basic processes of public financial management in the world within the last quarter of the 20th century and in Turkey as of the 21st century. However, due to being at the beginning of the process, it cannot be said that the administrative, legal structure and the social structure consider the culture of direct participation to be a universal structure within the budget process. This results from the fact that, in social terms, a participatory budget has not yet acquired an experiential quality, which corresponds to Erfahrung in German. The acquisition of an experiential quality by participatory budgeting in the sense of a financial structure is a progressive process, and it is thought that the necessary administrative and legal regulations contributing to the formation and improvement of this process must be carried out as soon as possible.