On behalf of The Swedish Tax Agency (STA), a survey was done in 2003 in order to understand the public and businesses’ perception of STA’s attitudes towards them and how these attitudes affected trust. The survey was carried out by a private market survey company. It started with a qualitative investigation using in-depth interviews. The purpose was to map the public and businesses’ perceptions of the Tax Administration. The interviewees were divided into different groups, the first division being between business representatives and private individuals. The businesses were then split into different groups according to the size and age of the business. Private individuals were also divided into different sub-groups: young people, the elderly, people with a foreign background and debtors. The next step was 84 in-depth interviews, which was a very large number in order to clarify the differences between the sub-groups.
The result surprised us and taught us a useful lesson. On the basis of our preconceptions, we had not only expected that the various groups would have different opinions, we had also decided what these different groups of people were. The results clearly showed that all of them felt largely the same way. The differences between the groups were not greater than the differences between individuals within a group. All interviewees perceived roughly the same attitudes on the part of the Tax Administration, and everyone wanted to be treated with respect.
Three attitudes – ABC
The qualitative survey showed that both members of the public and business representatives had experienced three different attitudes by the Tax Administration. The Tax Administration behaved with three different ‘faces’. The difference between these ‘faces’ was how the private individual or business owner perceived the treatment they were given, not in how taxation issues were assessed. Regardless of the attitude, individuals and businesses felt that the Tax Administration had acted correctly and in accordance with the law. Together with the survey company, we called these three attitudes A, B and C to keep them neutral and not create any associations.
Attitude C is characterised by the official being open, listens and is ready to explain. The individual experiences the official as responsive, educational and cooperative. The attitude of the official is perceived as being on an equal footing with the customer and having a positive view of him/her. The official feels that most people are honest but perhaps does not understand the rules and so they need some help. Cases are handled correctly, objectively and fairly. Feelings associated with attitude C are understanding, welcoming and empathy. When the customer meets this attitude, (s)he becomes more open, both to receiving and providing information. (S)he feels secure, respected and gains confidence in the official. This results in the person being able to openly discuss matters, ask questions and concentrate on the matter in hand. Attitude C also leads to optimism, that the customer will receive help, that (s)he will be understood and that results will be achieved. The interviewees also state that it is easier to accept a decision, even to your disadvantage, if you are treated with this attitude. Among other things, the interviewees experienced the following: ‘Feel good, expressed my opinions’ and ‘Inspires confidence. Wants to help and inform’.
Attitude B is characterised by formality and applying the rule book. This treatment of the individual is perceived as impersonal. This leads to the customer feeling (s)he is just an object or a case in the official’s eyes. The case may be handled correctly, but not informatively. Attitude B communicates that everyone has the same rights and obligations, but that the public should know the law – if you make mistakes, you must suffer the consequences. Feelings associated with attitude B are indifference, distance and being reserved. The customer’s reaction is not being able to relax. (S)he does not feel (s)he can discuss the matter and is unsure whether (s)he understands the official correctly and whether the official has understood her/him. Attitude B leads to nervousness – people feel they don’t speak the same language and they are afraid of looking stupid. This could result in them not asking questions and leaving the meeting without having understood the official. The interviewees described the official as ‘Hiding behind rules and regulations’ or ‘Strict and formal, gets irritated if you ask something twice’.
Attitude A is characterised by arrogance and an accusatory manner. The official is felt to exercise his/her power in an insensitive and superior manner. This attitude says that the customer cannot be trusted (wants to evade tax), is careless and/or ignorant. Feelings associated with this attitude are suspicion, correction, superiority and contempt. The reaction to attitude A is that the customer feels trampled on, inferior, of less value and powerless. This means that she either digs in her heels or resigns herself to subservience to get out of the situation as quickly as possible. Interviewees described the experience as ‘Feeling small, like being sent to the headmaster’ or ‘The official is a little bully, treats people instrumentally’.
The result showed clearly that the attitude individuals and businesses want us to have is C. Another important result from the survey was that both A and B reduce trust in the Tax Administration (A more than B) and only C would help to increase trust.
Another image internally
When we had completed this investigation and the pattern of the A, B and C attitudes was clear to us, we also carried out an internal investigation by asking staff which of the attitudes they felt they represented. Not surprisingly, most responded to C. Only 4% admitted that they had an A attitude and a few more said they had a B attitude. It was good to confirm that customers’ perception was different from our self-image. Several of the staff wondered why they should reply to the questionnaire, since they did not come into contact with customers in their work. That made it even more clear to us that we needed to raise awareness of the importance of our attitudes. Regardless of what you work with, the view you have of the people you serve is important. Treatment of customers and culture is about an approach, not just how you act in a specific setting.
Trust & Compliance
