Advanced search
Publication Cover
Public Management Review Volume 20, 2018 - Issue 4
Submit an article Journal homepage
6,502
Views
68
CrossRef citations to date
0
Altmetric
Original Articles

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

Nadine RaaphorstDepartment of Public Administration and Sociology, Erasmus University Rotterdam, Rotterdam, The NetherlandsCorrespondence[email protected]
View further author information
Pages 485-502 | Published online: 13 Mar 2017

Citations (68)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (18)

Paul Hammond, Paul Adjei Kwakwa, Daniel Berko & Edmond Amissah. (2023) Taxing informal sector through modified taxation: Implementation challenges and overcoming strategies. Cogent Business & Management 10:3.
Read now
Katharina Dinhof, Sheeling Neo, Isa Bertram, Robin Bouwman, Noortje de Boer, Gabriela Szydlowski, Jurgen Willems & Lars Tummers. (2023) The threat of appearing lazy, inefficient, and slow? Stereotype threat in the public sector. Public Management Review 0:0, pages 1-22.
Read now
Bernard Bernards. (2023) Do visionary and servant leaders reduce cognitive uncertainty of professionals? A study of team-based settings in public organizations. Public Management Review 25:6, pages 1059-1081.
Read now
Mohammed Salah Hassan, Raja Noriza Raja Ariffin, Norma Mansor & Hussam Al Halbusi. (2023) The Moderating Role of Willingness to Implement Policy on Street-level Bureaucrats’ Multidimensional Enforcement Style and Discretion. International Journal of Public Administration 46:6, pages 430-444.
Read now
Kim Loyens & Rebecca Paraciani. (2023) Who is the (“Ideal”) Victim of Labor Exploitation? Two Qualitative Vignette Studies on Labor Inspectors’ Discretion. The Sociological Quarterly 64:1, pages 27-45.
Read now
Fan Yang, Xiaoxia Huang & Zhichao Li. (2022) Gender, situational visibility, and discretionary decision-making of regulatory street-level bureaucrats under pandemic emergency: an experimental study in China. Public Management Review 24:8, pages 1312-1329.
Read now
Ahrum Chang & Gene. A. Brewer. (2022) Street-Level bureaucracy in public administration: A systematic literature review. Public Management Review 0:0, pages 1-21.
Read now
Erik Hans Klijn, Noortje de Boer & Jasper Eshuis. (2022) Leading frontline enforcers: how supervisors’ leadership style impacts inspectors’ enforcement style. Public Management Review 24:3, pages 398-417.
Read now
Mohammad Alshallaqi. (2022) The complexities of digitization and street-level discretion: a socio-materiality perspective. Public Management Review 0:0, pages 1-23.
Read now
Maayan Davidovitz & Nissim Cohen. (2022) Playing defence: the impact of trust on the coping mechanisms of street-level bureaucrats. Public Management Review 24:2, pages 279-300.
Read now
Fan Yang, Zhichao Li & Xiaoxia Huang. (2021) Frontline information disclosure and street-level bureaucrats’ willingness to follow the rules: evidence from local regulatory agencies in China. International Public Management Journal 24:6, pages 831-845.
Read now
Victor Saha & Praveen Goyal. (2021) How Co-creation Drives the Success of Public Service Initiatives? A Case-study Based Analysis. Journal of Nonprofit & Public Sector Marketing 33:3, pages 286-306.
Read now
Anat Gofen & Gabriela Lotta. (2021) Street-Level Bureaucrats at the Forefront of Pandemic Response: A Comparative Perspective. Journal of Comparative Policy Analysis: Research and Practice 23:1, pages 3-15.
Read now
Mohsin Bashir & Kainat Shakil. (2021) Street-level bureaucrats and the (in)effectiveness of malaria control in Punjab. International Review of Public Administration 26:1, pages 57-72.
Read now
Youlang Zhang, Xinsheng Liu & Arnold Vedlitz. (2020) Issue-specific knowledge and willingness to coproduce: the case of public security services. Public Management Review 22:10, pages 1464-1488.
Read now
Noortje de Boer. (2019) Street-level Enforcement Style: A Multidimensional Measurement Instrument. International Journal of Public Administration 42:5, pages 380-391.
Read now
José Nederhand, Martijn Van Der Steen & Mark Van Twist. (2019) Boundary-spanning strategies for aligning institutional logics: a typology. Local Government Studies 45:2, pages 219-240.
Read now
Manlin Xiao, Ning Liu, Carlos Wing-Hung Lo & Xueyong Zhan. Mission, Effectiveness, and Commitment: Understanding the Mediating Effects of Street-Level Bureaucrats’ Coping Behaviors. Public Performance & Management Review 0:0, pages 1-23.
Read now

Articles from other publishers (50)

Maria Tiggelaar, Sandra Groeneveld & Bert George. (2023) Coping with administrative tasks: A cross‐country analysis from a street‐level perspective. Public Administration Review.
Crossref
Svetlana Norkin & Katriina Byström. (2023) Gatekeeping structures and trust development in public sector organizations. Journal of Documentation.
Crossref
Nissim Cohen, Gwen Arnold & Evangelia Petridou. (2023) Why we need to study street‐level policy entrepreneurs. European Policy Analysis 9:4, pages 342-355.
Crossref
Stéphanie Barral & Ritwick Ghosh. (2023) Between hierarchies and markets: How street‐level bureaucratic autonomy leads to policy innovations. European Policy Analysis 9:4, pages 418-439.
Crossref
Sagi Gershgoren & Nissim Cohen. (2022) Does appealability foster more citizen‐friendly decisions at the street level? . Regulation & Governance 17:4, pages 1058-1075.
Crossref
Katharina Dinhof & Jurgen Willems. (2023) The odd woman out: An (in)congruity analysis of gender stereotyping in gender‐dominant public sector professions . Public Administration Review.
Crossref
Neomi Frisch Aviram, Catarina Correa & Roberto Oliviera. (2023) Technology 3.0: Police Officers’ Perceptions Towards Technology Shifts. The American Review of Public Administration.
Crossref
E Lianne Visser & Merlijn van Hulst. (2023) The Performance and Development of Deliberative Routines: A Practice-Based Ethnographic Study. Journal of Public Administration Research and Theory.
Crossref
Sagi Gershgoren & Nissim Cohen. (2023) Street-Level Bias: Examining Factors Related to Street-Level Bureaucrats’ State or Citizen Favoritism. The American Review of Public Administration 53:3-4, pages 115-133.
Crossref
João Araújo Marques & Ana Helena Tavares. (2022) Responsive Regulation and Tax Investigations: The Tax Investigation Diamond Model Assumptions. Journal of White Collar and Corporate Crime 4:1, pages 14-23.
Crossref
Rebecca ParacianiRebecca Paraciani. 2023. Labour Inspectors in Italy. Labour Inspectors in Italy 9 27 .
Andrea Bellini & Dario Raspanti. 2023. Handbook of Social Sciences and Global Public Health. Handbook of Social Sciences and Global Public Health 503 521 .
Andrea Bellini & Dario Raspanti. 2023. Handbook of Social Sciences and Global Public Health. Handbook of Social Sciences and Global Public Health 1 19 .
Matthias Döring & Sebastian Jilke. (2022) Cream‐skimming at the frontline: The role of administrative literacy . Public Administration.
Crossref
Maayan Davidovitz & Nissim Cohen. (2021) Alone in the campaign: Distrust in regulators and the coping of front‐line workers. Regulation & Governance 16:4, pages 1005-1021.
Crossref
Maayan Davidovitz. (2022) How street-level bureaucrats exercise their discretion to encourage clients’ political participation: A case study of Israeli LGBTQ+ teachers. Public Policy and Administration, pages 095207672211082.
Crossref
Aute Kasdorp & Leonie Schakel. (2021) Ambiguous Signaling in Regulatory Conversations How Miscommunication and Hierarchy Hamper Voluntary Regulatee Cooperation. Administration & Society 54:5, pages 903-938.
Crossref
Marco Tulio Zanini, Carmen Migueles & Juliana Carvalho. (2021) The Impact of Cutbacks From a Major State Financial Crisis on Organizational Trust. The American Review of Public Administration 52:3, pages 235-247.
Crossref
Cynthia L. Michel, Oliver D. Meza & Guillermo M. Cejudo. (2022) Interacting institutional logics in policy implementation. Governance 35:2, pages 403-420.
Crossref
Ayesha Masood & Muhammad Azfar Nisar. (2021) Repairing the State: Policy Repair in the Frontline Bureaucracy. Public Administration Review 82:2, pages 256-268.
Crossref
Anne Mette Møller. (2022) Mobilizing Knowledge in Frontline Work: A Conceptual Framework and Empirical Exploration. Perspectives on Public Management and Governance 5:1, pages 50-62.
Crossref
Maayan Davidovitz & Nissim Cohen. (2021) Frontline social service as a battlefield: Insights from street‐level bureaucrats' interactions with violent clients . Social Policy & Administration 56:1, pages 73-86.
Crossref
Daniela Leonardi, Rebecca Paraciani & Dario Raspanti. (2021) A strategy is necessary. The policy–client conflict within different relational asymmetries: a comparison at the street-level. International Journal of Sociology and Social Policy 41:13/14, pages 81-95.
Crossref
Bernard Bernards, Joris van der Voet, Suzan van der Pas & Sandra Groeneveld. (2020) Organizational Rules and Cognitive Uncertainty Among Public Professionals: A Daily Diary Study. Review of Public Personnel Administration 41:4, pages 792-813.
Crossref
Ayako Hirata. (2020) How networks among frontline offices influence regulatory enforcement: Diffusion and justification of interpretation of risk. Regulation & Governance 15:4, pages 1388-1405.
Crossref
Jaroslav Dvorak, Remigijus Civinskas & Gintaras Šumskas. (2021) Beyond the Front-Line: the Coping Strategies and Discretion of Lithuanian Street-Level Bureaucracy During COVID-19. Corvinus Journal of Sociology and Social Policy, pages 3-28.
Crossref
Nissim Cohen & Neomi F. Aviram. (2021) Street‐level bureaucrats and policy entrepreneurship: When implementers challenge policy design. Public Administration 99:3, pages 427-438.
Crossref
Petrik Runst. (2021) A case study of bureaucratic discretion: heterogeneous application of market entry regulation in Germany. Journal of Institutional Economics 17:4, pages 681-700.
Crossref
Anne Mette Møller. (2021) Deliberation and Deliberative Organizational Routines in Frontline Decision-Making. Journal of Public Administration Research and Theory 31:3, pages 471-488.
Crossref
Stavros Zouridis & Vera Leijtens. (2021) Bringing the Law Back In: The Law-Government Nexus in an Era of Network Governance. Perspectives on Public Management and Governance 4:2, pages 118-129.
Crossref
Youlang Zhang, Fan Yang & Menghan Zhao. (2021) Managerial Communication and Frontline Workers’ Willingness to Abide by Rules: Evidence From Local Security Agencies in China. The American Review of Public Administration 51:4, pages 293-307.
Crossref
Mathias Sabbe, Nathalie Schiffino & Stéphane Moyson. (2020) Walking on Thin Ice: How and Why Frontline Officers Cope With Managerialism, Accountability, and Risk in Probation Services. Administration & Society 53:5, pages 760-786.
Crossref
Jake B. Grandy & Shon R. Hiatt. (2020) State Agency Discretion and Entrepreneurship in Regulated Markets. Administrative Science Quarterly 65:4, pages 1092-1131.
Crossref
Elin Thunman, Mats Ekström & Anders Bruhn. (2020) Dealing With Questions of Responsiveness in a Low-Discretion Context: Offers of Assistance in Standardized Public Service Encounters. Administration & Society 52:9, pages 1333-1361.
Crossref
Nadine Raaphorst & Kim Loyens. (2018) From Poker Games to Kitchen Tables: How Social Dynamics Affect Frontline Decision Making. Administration & Society 52:1, pages 31-56.
Crossref
Stavros Zouridis, Marlies van Eck & Mark Bovens. 2020. Discretion and the Quest for Controlled Freedom. Discretion and the Quest for Controlled Freedom 313 329 .
Aasa Marshall & Daniel Béland. (2019) Street‐level bureaucrats, policy learning, and refugee resettlement: The case of Syrian refugees in Saskatoon, Canada. Canadian Public Administration 62:3, pages 393-412.
Crossref
Nadine van Engen, Bram Steijn & Lars Tummers. (2019) Do consistent government policies lead to greater meaningfulness and legitimacy on the front line?. Public Administration 97:1, pages 97-115.
Crossref
Gitte Sommer Harrits. (2018) Stereotypes in Context: How and When Do Street‐Level Bureaucrats Use Class Stereotypes?. Public Administration Review 79:1, pages 93-103.
Crossref
Nissim Cohen & Sagi Gershgoren. 2019. Inspectors and Enforcement at the Front Line of Government. Inspectors and Enforcement at the Front Line of Government 125 143 .
Jean-Baptiste Suquet. 2019. Inspectors and Enforcement at the Front Line of Government. Inspectors and Enforcement at the Front Line of Government 59 78 .
Nadine Raaphorst. 2019. Inspectors and Enforcement at the Front Line of Government. Inspectors and Enforcement at the Front Line of Government 11 33 .
Peter L. Hupe. 2019. Inspectors and Enforcement at the Front Line of Government. Inspectors and Enforcement at the Front Line of Government 227 258 .
Steven Van de Walle & Nadine Raaphorst. 2019. Inspectors and Enforcement at the Front Line of Government. Inspectors and Enforcement at the Front Line of Government 1 10 .
Matthias Döring & Stephan Löbel. (2018) Street-Level Bureaucrats und Intermediäre: Beziehung auf Augenhöhe?. der moderne staat – Zeitschrift für Public Policy, Recht und Management 11:2-2018, pages 347-366.
Crossref
Nadine Raaphorst & Steven Van de Walle. (2017) A signaling perspective on bureaucratic encounters: How public officials interpret signals and cues. Social Policy & Administration 52:7, pages 1367-1378.
Crossref
Nadine Raaphorst & Sandra Groeneveld. (2018) Double Standards in Frontline Decision Making: A Theoretical and Empirical Exploration. Administration & Society 50:8, pages 1175-1201.
Crossref
Noortje de Boer, Jasper Eshuis & Erik-Hans Klijn. (2018) Does Disclosure of Performance Information Influence Street-level Bureaucrats’ Enforcement Style?. Public Administration Review 78:5, pages 694-704.
Crossref
Noortje de Boer & Jasper Eshuis. (2018) A street-level perspective on government transparency and regulatory performance: Does relational distance matter?. Public Administration 96:3, pages 452-467.
Crossref
Aute Kasdorp & Wilte Zijlstra. (2020) What Drives Inspectors to Counteract Harmful but Legal Business Conduct? A Predictive Model Based on Quantitative Data from a Broad Range of Dutch Inspectorates. SSRN Electronic Journal.
Crossref

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.