Change and transformation in the understanding and definition of citizenship has led to the emergence of citizen-oriented public service approach. This approach also raised a new term and concept in the field of public budgeting because of the transformation in the processes of public budgeting: citizens' budget. The citizens' budget which seeks to ensure participation of the citizens in the budgeting process serves as a tool to ensure that the budget is shared with the public transparently and that the people take part in the budgeting processes. Citizen's budget is one of the main tools and instruments that the central and local administrations could use to ensure greater transparency and citizenship participation. This study focuses on the concept of citizens' budget, its goals and principles. In addition, the paper also analyzes the phases of budget-making and the expected outcomes out of the citizen-oriented budgeting. Furthermore, the study, referring to practices of different countries in this field, offers some insights on the citizens' budget.