An Approach for re-engineering the Taxation Process to Support Participatory Decisions on Tax Budget Allocation

Manolis Kalikakis, Dimitris Gouscos, Costas Vasillakis, Panagiotis Georgiadis
Proceedings of the 1st International Conference on Methodologies, Technologies and Tools enabling e-Government

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.

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