Transformative constitutions – which have been described as bringing about more than reform but less than a revolution – steer countries towards democracy, participation, and egalitarianism. The interpretation and enforcement of such transformative constitutions by courts and public institutions, such as tax administrations, deliver radical social change. A core aim of a transformative constitution is to promote greater democracy and participation in governance and, thus, state-building. Relying on case studies from Kenya, this chapter asks how citizens contribute to state-building by participating in the national tax policy, administration, and legislative processes and considers the roles of transparency and inclusivity on such public participation.