The Engaging and Involving concept and its implications for tax administration

Engaging and involving citizens in the production of public services has emerged as a major trend across the public sector in many countries. The approach offers substantial benefits to governments, citizens and society as a whole, as (among other benefits) it can mobilise unused resources, contribute to better solutions and outcomes, and enhance legitimacy, trust and democratic governance.This chapter, drawing on work by the OECD and academic literature, offers an introduction to these developments and their relevance to tax administration. The chapter relates the Engaging and Involving (E and I) concept to existing models of public participation and emerging practices of co-production. It further situates this change in perspective in the context of broader developments, notably the changing role of the public sector and the impact of new technologies. Finally the chapter lifts the perspective to elaborate on the implications for tax administrations and the management of SME compliance, including the many internal and external benefits.