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

Nadine Raaphorst

Public Management Review, 2018, vol. 20, issue 4, 485-502

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.

Date: 2018
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DOI: 10.1080/14719037.2017.1299199

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