Understanding Public Officials' Perceived Role in Building Institutional Trust: A Case Study of the Dutch Tax Office

Abstract

Background There is a worrying trend in decreasing institutional trust in the Netherlands. Institutional trust is critical for a functioning democratic society. The public encounter is seen as a crucial site for fostering trust between public officials and citizens. This study examined tax employees’ perceptions regarding their role in building citizens’ trust in the Tax Office and their trustworthiness in tax compliance.

Methods Semi-structured in-depth interviews were conducted with 18 tax office employees in contact with citizens on a daily basis. Employees from various departments and with varying years in service were interviewed to capture a wide variety of experiences. Transcripts were deductively and inductively coded using qualitative software. Thematic analysis was used to identify common themes in the data.

Results Employees experienced a certain level of distrust amongst citizens and acknowledged their role in building trust. They employ substantive (i.e. showing empathy, explaining well, thinking along, passing on signals) as well as procedural (i.e. establishing contact quickly, keeping agreements, giving updates, managing expectations) practices to build citizens’ trust in the Tax Office. The interviews revealed that citizens are generally perceived as willing and honest, demonstrating benevolence and integrity in tax compliance. Employees encounter an understandable lack of citizens’ competence in tax compliance due to the complexity of tax regulations. Employees perceive their role in building trust to be important, but also limited because of their limited scope, obstacles to building trust and causes of distrust out of their control. They point out the role of the government, the media and the Tax Office management in this regard.

Conclusions The findings from this study underscore the important role tax officials have in building citizens’ trust. This study suggests that providing educational campaigns, accessible information and dialogue could contribute to building citizens’ trust in the Tax Office by enhancing transparency and public understanding regarding tax regulations.