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How to prove, how to interpret and what to do? Uncertainty experiences of street-level tax officials

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  • Nadine Raaphorst

Abstract

This study examines the kind of uncertainties frontline tax officials working with a trust-based inspection approach experience in interacting with citizen-clients. The classical literature on bureaucracy and the street-level bureaucracy literature suggest frontline officials face two kinds of uncertainties: information and interpretation problems. Analysing stories of Dutch frontline tax officials collected through in-depth interviews, this article shows that these two kinds of uncertainty only explain a part of the uncertainties experienced. Respondents also face action problems requiring improvisational judgements. The study furthermore finds that different sources underlie these uncertainties, pointing to possible explanations.

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  • Nadine Raaphorst, 2018. "How to prove, how to interpret and what to do? Uncertainty experiences of street-level tax officials," Public Management Review, Taylor & Francis Journals, vol. 20(4), pages 485-502, April.
    • Handle: RePEc:taf:rpxmxx:v:20:y:2018:i:4:p:485-502
    DOI: 10.1080/14719037.2017.1299199
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    Cited by:

    1. Ayako Hirata, 2021. "How networks among frontline offices influence regulatory enforcement: Diffusion and justification of interpretation of risk," Regulation & Governance, John Wiley & Sons, vol. 15(4), pages 1388-1405, October.
    2. Maayan Davidovitz & Nissim Cohen, 2022. "Alone in the campaign: Distrust in regulators and the coping of front‐line workers," Regulation & Governance, John Wiley & Sons, vol. 16(4), pages 1005-1021, October.

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