How to prove,how to interpret and what to do? Uncertainty experiences of street-level tax officials |
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Authors: | Nadine Raaphorst |
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Institution: | Department of Public Administration and Sociology, Erasmus University Rotterdam, Rotterdam, The Netherlands |
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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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Keywords: | Bureaucratic encounters uncertainties street-level bureaucracy storytelling discretion |
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