Creating the Enabling Environment for More Transparent and Better-resourced Local Governments: A Case of E-taxation in the Philippines
Bibliographic record
Abstract
This research joins the growing body of literature that advocates for the use of information and communication technology (ICT) in local governance more particularly in public financial management. Using a case study in Bohol, a province in the Philippines, this paper discusses the impact of ICT on local revenue generation by analyzing both quantitative and qualitative data from 15 municipalities which used e-taxation. This paper argues that the use of ICT can make possible more transparent and accountable revenue generation systems to benefit both government and taxpayers. However, these results are differentiated depending on the level of political leadership, the nature of articulation of the demand for ICT use, the ratio of benefit against cost, and the availability of technical skills and resources at the sub-national level. It is within this context that an eco-system analysis is argued to be useful in analyzing how ICT can be adopted, scaled, and used by sub-national governments to achieve better governance.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.004 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.007 | 0.006 |
| Scholarly communication | 0.005 | 0.003 |
| Open science | 0.001 | 0.005 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.003 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".