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.
Much of the discussion in open government data, especially in developing countries, is at the national government level. However, in decentralized contexts, the local is where data is collected and stored, and when published, can generate impact. This synthesis paper refocuses the discussion of open government data to local contexts by analyzing nine country papers produced through the Open Data in Developing Countries research project. The study found out that there is substantial effort on the part of sub-national governments to proactively disclose data and that local context demands different roles for intermediaries and different types of initiatives to create an enabling environment for open data use and achieve impact.
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