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

Public management review, 2018-04, Vol.20 (4), p.485-502 [Peer Reviewed Journal]

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Title:
How to prove, how to interpret and what to do? Uncertainty experiences of street-level tax officials
Author: Raaphorst, Nadine
Subjects: Bureaucratic encounters ; discretion ; storytelling ; street-level bureaucracy ; uncertainties
Is Part Of: Public management review, 2018-04, Vol.20 (4), p.485-502
Description: 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.
Publisher: Routledge
Language: English
Identifier: ISSN: 1471-9037
EISSN: 1471-9045
DOI: 10.1080/14719037.2017.1299199
Source: Taylor & Francis Open Access

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