Search results

The concept of “participation” has become a buzzword in contemporary public governance models. However, despite the broad and significant interest, defining participation remains a debated topic. The aim of the current study was to explore how participants perceived and interpreted the meaning and scope of participation.

This study is part of a four-year (2019–2022) longitudinal research project investigating stakeholder participation in the context of developing and establishing a strategic regional plan in Region Skåne in southern Sweden. The research project has a qualitative approach and uses interviews with different stakeholder groups such as municipal politicians and public officials and a survey as empirical material.

The authors developed a participation spectrum including eight types of participation: to be open, to be informed, to be listened to, to discuss, to be consulted, to give and take, to collaborate and to co-create. The authors also identified four different purposes of participation: creating a joint network, creating a joint understanding, creating a joint effort and creating a joint vision. The spectrum and the purposes were related through four characteristics of participation, i.e. involvement, interaction, influence and empowerment.

The study rests on a single case, and so the results have limited transferatibility.

Researching participation in terms of the participants' perceptions contributes a new perspective to the existing literature, which has commonly focussed on the organizers' perceptions of participation. Moreover, in order to clarify what participation meant to the participants, the study puts emphasis on untangling this from the why question of participation.

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.