@conference {kalikakis2007b,
	title = {An Approach for re-engineering the Taxation Process to Support Participatory Decisions on Tax Budget Allocation},
	booktitle = {Proceedings of the 1st International Conference on Methodologies, Technologies and Tools enabling e-Government},
	year = {2007},
	month = {9},
	abstract = {The tax collection process has been described as a bureaucratic one, that confines citizen involvement to the role of passive fulfillment of administrative and financial obligations. Active citizen participation, in the form of some political say on the allocation of collected taxes which could potentially improve and further legitimize tax collection, is not a part of the traditional taxation model. In this paper we describe a new taxation model which, in the spirit of participatory budgeting approaches, supports active citizens? participation on decision making regarding tax funds allocation.},
	author = {M. Kalikakis and D. Gouscos and Costas Vassilakis and P. Georgiadis}
}
@conference {kalikakis2007a,
	title = {Towards a P2P world: peered taxation},
	booktitle = {Proceedings of the 2nd International Workshop "E-taxation: State \& Perspectives"},
	year = {2007},
	month = {2},
	abstract = {This paper presents the current model for taxation and distribution of the taxes to government activities, and an alternative model is presented, according to which tax-payers can determine, to some extent, the way that the taxes they pay will be spent. The goal of this proposal is to increase citizen involvment and system transparency. The model proposal comescomplete with an architecture that supports the realization of the proposed scheme},
	author = {M. Kalikakis and D. Gouscos and Costas Vassilakis and P. Georgiadis}
}
