Participatory budgeting is a dynamic decision-making mechanism that has been implemented in various cities around the world for over a quarter of a century. It grants citizens a direct voice in the allocation of public resources and continues to evolve over time. This approach by enhancing participation at the local level, it involves citizens in planning and implementation processes, strengthens transparency and accountability in public financial management, and contributes to the deepening of democracy. International experiences demonstrate that participatory budgeting is effective not only in determining fiscal priorities but also in fostering social trust and enhancing the legitimacy of public administration. In this regard, participatory budgeting constitutes a strategic tool that gives concrete expression to the principles of democratic governance.

This study problematizes the lack of institutionalization of participatory budgeting in Turkey and examines the limitations of existing initiatives in terms of effectiveness, inclusivity, and sustainability. A review of the literature reveals that while global experiences have been introduced into the national discourse, practices within Turkey—particularly at the metropolitan municipality level—have not been systematically analysed. This study seeks to address that gap by offering a modest contribution to the literature through an in-depth examination of the Istanbul Metropolitan Municipality (IBB) case.

Within this framework, the study outlines the theoretical foundations of participatory budgeting, presents lessons learned from internationally recognized best practices, and analyses the IBB experience in terms of its design, process, and implementation steps using a comparative analysis method. The findings indicate that IBB’s participatory budgeting initiative has yet to achieve its anticipated transformative impact and that several aspects require further development for full institutionalization.