Paper Title
From Representation to Empowerment: Reflections on and Review of the Participatory Budgeting by Citizens' Initiative Movement in Taipei

Abstract
The birth of participatory budgeting was inspired by efforts to correct the problem of a "lack of empathy" in local public sector governance. However, budget review following the completion of a citizens' initiative inevitably was a source of conflict, which caused the initiatives to stagnate or be voted down. Accordingly, the goal of this paper is to examine the effectiveness of implementation of participatory budgeting by citizens' initiative in Taipei, and it relies on a retrospective of participatory budgeting theory and international experience, and the application of content analysis and case analysis, to understand the results and difficulties encountered after implementation, and further submits principles and recommendations assisting participatory budgeting by citizens' initiative, budget assessment, and budget review. Keywords - Representative system, participatory budgeting, citizen governance, empowerment, public participation