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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 Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled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.

Many relationships between politicians and bureaucrats are based on an energy‐equilibrium model where the politicians provide energy and the bureaucrats, equilibrium. According to this model, conflicts occur when one partner does not adequately fulfill his or her expected role. This model may be fruitfully used to study the relationship between the politician, the career bureaucrat, and the political appointee. The division of roles among this “ménage à trois” is particularly difficult and often generates tension. The situation is most prone to conflict when the government is in a period of change. At such times, the newly elected politicians have a tendency to mistrust the established bureaucracy and to depend almost exclusively on their political appointees. The dysfunctions induced by this phenomenon, in regard to the capacity of the bureaucracy to adequately fulfill its equilibrium role, are very clearly illustrated by the Canadian political transition of 1984, when the federal government was handed over to the Progressive Conservative Party. A series of interviews with ministers, senior civil servants, and senior policy advisors, all of whom had ringside seats to this transition, shows how the extensive power granted to ministerial offices aggravated the difficulties usually associated with a period of transition. This particular transition illustrates how important it is for the newly elected to ensure that their partisan policy advisors play their roles without getting in the way of the indispensable cooperation which must be established between ministers and senior civil servants.

Modernization attempts have been undertaken in Uruguay during the last 20 years, inspired by both neo-managerial and neo-Weberian approaches. However, except for a few cases, most reforms have failed to achieve substantial gains in administrative capacity, effectiveness, or efficiency. We argue that some virtuous qualities of Uruguayan democracy can also show a dark side as they frequently turn into obstacles for State sector reform, no matter its orientation. Firstly, the electoral and party system obliges the Executive to build wide interparty consensus through intensive negotiations in order to advance significant transformations. Secondly, there are multiple nonpartisan actors which are powerful enough to block reform attempts. Moreover, the current pact between politicians and bureaucrats carries several negative consequences: high politicization of management decisions, serious management deficit, as well as low responsiveness of middle and lower staff levels. For all these reasons, the road to modernization of public management in Uruguay is sinuous and plagued with obstacles.

Hong Kong’s public sector reform since the 1990s is not just a continuation of an administrative reform trajectory started in colonial years to modernize the civil service. Although concerns for efficiency, productivity and value for money have always formed part of the reform agenda at different times, an efficiency discourse of reform is insufficient for capturing the full dynamics of institutional change whether in the pre-1997 or post-1997 period. During Hong Kong's political transition towards becoming an SAR of China in 1997, public sector reform helped to shore up the legitimacy of the bureaucracy. After 1997, new political crises and the changing relations between the Chief Executive and senior civil servants have induced the advent of a new “public service bargain” which gives different meaning to the same NPM-like measures

This study draws parallels between the Major and Johnson eras to reclaim a discursive space beyond the media and political battlefields to examine long-term systemic failure of government PR.

As part of a wider study into government communications from 1979 to date, this paper draws on evidence from government archives from the 1990s, as well as contemporary accounts, official documents, media accounts, memoirs and biographies, to examine the PR record of two Conservative administrations divided by three decades.

News management during the Major premiership is worth serious scrutiny, not just as an interlude between two media-friendly Prime Ministers, Thatcher and Blair, but in comparison to Boris Johnson's struggle to contain the news narrative between 2019 and 2022. Both administrations experienced terminal reputational crises during their closing years but their means of managing the news were counter-productive and damaging to public trust (65).

Does this failure in public communication illustrate a systemic dysfunction in government-media relations and, if so, what is the role of government PR in these circumstances?

This article uses a comparison between fixed and moving variables associated with two very different administrations to identify the causes of ongoing systemic failure in government communication.

At the outbreak of the COVID-19 pandemic, the absence of pharmaceutical agents meant that policy institutions had to intervene by providing nonpharmaceutical interventions (NPIs). To satisfy this need, the World Health Organization (WHO) issued policy guidelines, such as NPIs, and the government of Pakistan released its own policy document that included social distancing (SD) as a containment measure. This study explores the policy actors and their role in implementing SD as an NPI in the context of the COVID-19 pandemic.

The study adopted the constructs of Normalization Process Theory (NPT) to explore the implementation of SD as a complex and novel healthcare intervention under a qualitative study design. Data were collected through document analysis and interviews, and analysed under framework analysis protocols.

The intervention actors (IAs), including healthcare providers, district management agents, and staff from other departments, were active in implementation in the local context. It was observed that healthcare providers integrated SD into their professional lives through a higher level of collective action and reflexive monitoring. However, the results suggest that more coherence and cognitive participation are required for integration.

This novel research offers original and exclusive scenario narratives that satisfy the recent calls of the neo-implementation paradigm, and provides suggestions for managing the implementation impediments during the pandemic. The paper fills the implementation literature gap by exploring the normalisation process and designing a contextual framework for developing countries to implement guidelines for pandemics and healthcare crises.

Educational decentralization is a popular reform theme of governments around the world, but with motives, strategies and outcomes as different as the countries themselves. For researchers and policy makers alike, there is a growing need to synthesize the positive and negative aspects of these national strategies and experiences. The objective of this paper is to identify and explain the key issues and forces that play major roles in shaping organization and management strategies of educational decentralization. Examples from five Hispanic nations that have initiated decentralization reforms will be utilized to illustrate the major points: Colombia, Venezuela, Argentina, Nicaragua and Spain. The paper is organized around a series of questions that tap core decentralization issues, such as national and regional goals, planning, political stress, resource distribution, infrastructure development, and job stability. The paper concludes with a conceptual model of the decentralization process and a series of “lessons learned” from the five nations.

The purpose of this paper is to assess recent strategic sustainability policy, planning and assessment efforts in Victoria, Australia.

An interpretive approach to policy analysis provides the methodological foundation for the analysis. Evidence is drawn from the analysis of policy texts and semi‐structured interviews.

Sustainability attracted considerable policy attention in Victoria during the first decade of the 21st century, with stated ambitions for Victoria to become “the sustainable state” and “world leaders in environmental sustainability”. In pursuing these ambitions, Victoria's efforts centred on hosting a summit, articulating medium‐term directions and priorities, releasing a whole of government framework to advance sustainability, and establishing a Department of Sustainability and Environment, and a Commissioner for Environmental Sustainability. However, the evidence indicates these efforts would have benefited from greater public engagement and input, stronger governance arrangements, and a broader conceptualisation of sustainability.

The evidence presented highlights the implications associated with efforts to promote sustainability through strategic policy and planning processes.

This paper provides an informed, yet policy relevant, analysis of the strengths, weaknesses, challenges, and possibilities associated with pursuing sustainability at the sub‐national level. It also highlights the ways in which policy objectives can be frustrated by failing to establish the solid foundations necessary for building a robust approach to promoting sustainability. The value of progressing sustainability within a strategic improvement cycle is also highlighted.

Purpose – This chapter aims to identify stakeholder perceptions on the service performance accountability of Malaysian local authorities.

Design/methodology/approach – A questionnaire survey provides the primary source of information, and both descriptive and analytical methods are employed to support the analysis of the empirical findings.

Findings – The chapter shows that despite a strong interest amongst stakeholders for greater accountability of Malaysian local authorities, a standard definition and scope of accountability has not emerged. However, the findings do indicate a new bond of accountability emerging between local authorities and its broader public than previously existed.

Research limitations – The findings and discussion are limited to the propositions put forward in the questionnaire. Alternative research methods would complement the findings.

Originality/value – The findings contribute to our understanding of accountability as interpreted by key stakeholders of local authorities located within the context of a developing country. This could potentially assist Malaysian public sector administrators whereby, and arguably, enhancing the public accountability of local authorities may contribute to an improvement in the performance management of Malaysian local authorities.