Title: A participatory architecture for taxation and budgeting

Authors: Manolis Kalikakis, Dimitris Gouscos, Panagiotis Georgiadis

Addresses: Department of Informatics and Telecommunications, University of Athens, TYPA Buildings, Panepistimioupolis Ilission, GR-15784, Athens, Greece. ' Faculty of Communication and Mass Media Studies, University of Athens, 5 Stadiou Str., GR-10562, Athens, Greece. ' Department of Informatics and Telecommunications, University of Athens, TYPA Buildings, Panepistimioupolis Ilission, GR-15784, Athens, Greece

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.

Keywords: 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.

DOI: 10.1504/IJEB.2008.021877

International Journal of Electronic Business, 2008 Vol.6 No.6, pp.611 - 630

Published online: 08 Dec 2008 *

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