| dc.description.abstract | In recent decades trust in institutions, including government bodies, has declined. This study explores
the perceptions of Dutch citizens regarding their trust in the Tax Office through the lens of procedural
and recognitive justice, portraying the crucial role of justice perceptions in maintaining trust.
Combining an inductive and deductive approach, this research involved semi-structured interviews
with 19 participants. Participants exhibited complex trust perceptions toward the Tax Office,
influenced by recent scandals such as the Childcare Allowance Affair and their individual experiences.
The results revealed a paradoxical attitude, where individuals trust customer service employees but
distrust the Tax Office as an institution. While some respondents expressed satisfaction with the ease
and efficiency of tax processes, others conveyed a significant lack of trust, feeling not seen and treated
as mere numbers. This study suggests that enhancing procedural and recognitive aspects can lead to a
stronger and more trusting relationship between citizens and the Tax Office and, consequently, to
higher compliance with tax regulations. Recommendations include improving transparency, enhancing
visibility within communication channels like social media and apps and increasing citizen awareness
of available options and ongoing communication efforts. Furthermore, increasing transparency in
decision-making processes, fostering citizen engagement, and enhancing their sense of value and
involvement. This research adds to the existing literature by highlighting the importance of recognitive
justice, a relatively underexplored topic in studies of institutional trust. | |
