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Refugee camps are not easily welcomed by local communities. The purpose of this paper is to outline a structured approach to support the decision-making process for siting refugee camps in mainland Greece using multiple criteria, including local opposition. A suitability analysis generates a list of potential sites and a multiple criteria evaluation is applied. The motivation is the development of a methodology that can support choices and policies regarding the refugee camps siting problem, incorporating the need to address local opposition.

The proposed methodology combines geographic information systems (GIS) with multiple criteria decision-making (MCDM) techniques. These are used to develop a location classification and ranking model based on related criteria and subcriteria, attributes and weights. The region of Peloponnese in Greece is selected as a case study to validate the approach.

The lack of predefined candidate sites for refugee camps necessitates, initially, tackling a site search problem to generate a pool of potential sites through a suitability analysis. Subsequently, using the GIS the pool yields a subset of potential sites, satisfying all the criteria to setup a refugee camp. Through the current analysis the suitability of the single existing refugee camp site in Peloponnese can be evaluated. Finally, a “with and without” analysis, excluding the social criterion, depicts the changes in the candidate sites pool and their scores.

There is a lack of relevant literature taking into account the local opposition or sociopolitical implications as decision criteria. The selection of the appropriate criteria is a complex process that involves the cooperation of many experts. The main criteria, subcriteria and their attributes were determined according to existing literature and authors' informed judgment.

The proposed methodology can help decision-makers to setup a decision-making system and process for identifying refugee camps' sites using multiple criteria, including local opposition.

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.