A participatory architecture for taxation and budgeting. (9th December 2008)

• Record Type: Journal Article
• Authors: Kalikakis, Manolis; Gouscos, Dimitris; Georgiadis, Panagiotis
• Is Part Of: International journal of electronic business. Volume 6:Number 6(2008)
• Page Start: 611
• Page End: 630
• Publication Date: 2008-12-09
• Subjects: e-services -- P2P -- peer-to-peer -- e-taxation -- PB -- participatory budgeting -- e-consultation -- e-participation -- e-democracy -- e-government -- electronic business -- e-business -- electronic consultation -- electronic participation -- electronic democracy -- electronic government -- electronic taxation -- online taxation -- tax filing -- tax payment; Electronic commerce -- Periodicals; 658.05467805
• Languages: English
• ISSNs: 1470-6067

Abstract

This paper is positioned at the intersection of two important fields: e-taxation services and Participatory Budgeting (PB). E-taxation has traditionally been considered to be a solution to the bureaucracy and non-transparency of tax filing and payment; however, it does not account for the way in which taxes are used. In addition to evaluating the availability of public funds, PB includes decisions on fund allocation. Our approach combines these two important aspects of taxation and fund allocation in a unified e-participation scheme, where the entire life cycle of public funds collection and spending is transparent. This approach incorporates software tools and operational workflows that give citizens a holistic view of how public funds are collected and used.