{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,5,2]],"date-time":"2026-05-02T17:02:49Z","timestamp":1777741369414,"version":"3.51.4"},"reference-count":66,"publisher":"SAGE Publications","issue":"2","license":[{"start":{"date-parts":[[2025,5,1]],"date-time":"2025-05-01T00:00:00Z","timestamp":1746057600000},"content-version":"unspecified","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"},{"start":{"date-parts":[[2025,5,1]],"date-time":"2025-05-01T00:00:00Z","timestamp":1746057600000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/journals.sagepub.com\/page\/policies\/text-and-data-mining-license"}],"funder":[{"name":"Dutch Tax Administration","award":["-"],"award-info":[{"award-number":["-"]}]}],"content-domain":{"domain":["journals.sagepub.com"],"crossmark-restriction":true},"short-container-title":["Information Polity"],"published-print":{"date-parts":[[2025,5]]},"abstract":"<jats:p>Over the past decade, open government has promised increased government accessibility, responsiveness, and accountability. However, the diverse frames that societal actors hold on open government are often overlooked, even though understanding these frames is crucial, as open government principles may not always align with the practical expectations of its stakeholders. This gap is particularly evident in executive government agencies, where the tension between different frames plays out in daily operations. Against this background, this article identifies and analyses four distinct societal frames of open government within the context of the Dutch Tax Administration.<\/jats:p>\n                  <jats:p>\n                    Through a qualitative document analysis of over two hundred written documents, we identify four frames of open Tax Administration: service-oriented, controlling, transformative, and cautious. We plot different societal actors in an arena, to illustrate their overlapping and diverging interests, expectations, and perceived risks. Amongst the actors, the service-oriented frame is the most predominant, emphasizing transparency and accountability for public service delivery. Understanding and addressing the diverse societal frames on open government is crucial for effective policymaking and ensuring compliance. The results illustrate that open\n                    <jats:italic toggle=\"yes\">ing<\/jats:italic>\n                    government is a collaborative process that requires a mutual understanding between government and its target audiences.\n                  <\/jats:p>","DOI":"10.1177\/15701255251336996","type":"journal-article","created":{"date-parts":[[2025,5,28]],"date-time":"2025-05-28T02:54:14Z","timestamp":1748400854000},"page":"140-157","update-policy":"https:\/\/doi.org\/10.1177\/sage-journals-update-policy","source":"Crossref","is-referenced-by-count":1,"title":["Unpacking Openness: A Qualitative Document Analysis of How Different Societal Actors Frame the Process of Opening the Government's Executive Agencies"],"prefix":"10.1177","volume":"30","author":[{"ORCID":"https:\/\/orcid.org\/0009-0003-7756-5990","authenticated-orcid":false,"given":"Lucy","family":"van Eck","sequence":"first","affiliation":[{"name":"Erasmus School of Health, Policy and Management, Erasmus University Rotterdam, Rotterdam, The Netherlands"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-2342-5581","authenticated-orcid":false,"given":"Elric","family":"Tendron","sequence":"additional","affiliation":[{"name":"Department of Public Administration and Sociology, Erasmus University Rotterdam, Rotterdam, The Netherlands"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-8444-022X","authenticated-orcid":false,"given":"Jitske van","family":"Popering-Verkerk","sequence":"additional","affiliation":[{"name":"GovernEUR, Erasmus University Rotterdam, Rotterdam, The Netherlands"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Michael","family":"Schreuders","sequence":"additional","affiliation":[{"name":"Directorate for Innovation &amp; Strategy, Netherlands Tax Administration, Utrecht, The Netherlands"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"179","published-online":{"date-parts":[[2025,5,27]]},"reference":[{"key":"e_1_3_3_2_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1540-6210.2009.01988.x"},{"key":"e_1_3_3_3_1","doi-asserted-by":"publisher","DOI":"10.1080\/14719037.2021.1916064"},{"key":"e_1_3_3_4_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1540-6210.2007.00773.x"},{"key":"e_1_3_3_5_1","first-page":"35","volume-title":"New public governance, the third sector, and co-production","author":"Bovaird T.","year":"2012","unstructured":"Bovaird T., Loeffler E. (2012). From engagement to co-production: How users and communities contribute to public services. In Pestoff V., Brandsen T., Verschuere B. (Eds.), New public governance, the third sector, and co-production (pp. 35\u201360). Routledge."},{"key":"e_1_3_3_6_1","doi-asserted-by":"publisher","DOI":"10.1191\/1478088706qp063oa"},{"key":"e_1_3_3_7_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jpolmod.2020.06.003"},{"key":"e_1_3_3_8_1","doi-asserted-by":"publisher","DOI":"10.1080\/15309576.2018.1486213"},{"key":"e_1_3_3_9_1","doi-asserted-by":"publisher","DOI":"10.29379\/jedem.v10i1.454"},{"key":"e_1_3_3_10_1","doi-asserted-by":"publisher","DOI":"10.1111\/puar.12685"},{"key":"e_1_3_3_11_1","doi-asserted-by":"crossref","unstructured":"Dom R. Custers A. Davenport S. Prichard W. (2022). Innovations in tax compliance: Building trust navigating politics and tailoring reform.","DOI":"10.1596\/978-1-4648-1755-7"},{"key":"e_1_3_3_12_1","doi-asserted-by":"publisher","DOI":"10.1007\/s40685-018-0067-1"},{"key":"e_1_3_3_13_1","doi-asserted-by":"publisher","DOI":"10.1086\/229213"},{"key":"e_1_3_3_14_1","doi-asserted-by":"publisher","DOI":"10.1080\/15309576.2020.1734726"},{"key":"e_1_3_3_15_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.giq.2015.09.001"},{"key":"e_1_3_3_16_1","doi-asserted-by":"publisher","DOI":"10.1177\/0020852311429667"},{"issue":"3","key":"e_1_3_3_17_1","first-page":"378","article-title":"Citizen participation and performance measurement: Operationalizing democracy through better accountability","volume":"34","author":"Halachmi A.","year":"2010","unstructured":"Halachmi A., Holzer M. (2010). Citizen participation and performance measurement: Operationalizing democracy through better accountability. Public Administration Quarterly, 34(3), 378\u2013399. http:\/\/www.jstor.org\/stable\/41288353","journal-title":"Public Administration Quarterly"},{"key":"e_1_3_3_18_1","doi-asserted-by":"publisher","DOI":"10.1108\/IMDS-04-2019-0218"},{"key":"e_1_3_3_19_1","doi-asserted-by":"publisher","DOI":"10.1177\/0894439314560847"},{"key":"e_1_3_3_20_1","doi-asserted-by":"publisher","DOI":"10.3390\/fi4040900"},{"key":"e_1_3_3_21_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.giq.2014.08.002"},{"key":"e_1_3_3_22_1","doi-asserted-by":"publisher","DOI":"10.1177\/0020852311429931"},{"key":"e_1_3_3_23_1","doi-asserted-by":"publisher","DOI":"10.5871\/bacad\/9780197263839.001.0001"},{"issue":"1","key":"e_1_3_3_24_1","first-page":"1","article-title":"Cooperative compliance and the Dutch horizontal monitoring model","volume":"5","author":"Huiskers-Stoop E.","year":"2019","unstructured":"Huiskers-Stoop E., Gribnau H. (2019). Cooperative compliance and the Dutch horizontal monitoring model. Journal of Tax Administration, 5(1), 1\u201345. https:\/\/ssrn.com\/abstract=3333347","journal-title":"Journal of Tax Administration"},{"key":"e_1_3_3_25_1","doi-asserted-by":"publisher","DOI":"10.1080\/10580530.2012.716740"},{"key":"e_1_3_3_26_1","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-030-16065-4_14"},{"issue":"1","key":"e_1_3_3_27_1","doi-asserted-by":"crossref","first-page":"44","DOI":"10.1080\/14479338.2020.1738940","article-title":"Understanding motivations of citizens to reuse open data: Open government data as a philanthropic movement","volume":"23","author":"Kassen M.","year":"2021","unstructured":"Kassen M. (2021). Understanding motivations of citizens to reuse open data: Open government data as a philanthropic movement. Innovation: Organization and Management, 23(1), 44\u201370. https:\/\/doi.org\/10.1080\/14479338.2020.1738940","journal-title":"Innovation: Organization and Management"},{"key":"e_1_3_3_28_1","doi-asserted-by":"crossref","unstructured":"Kempeneer S. Wolswinkel J. (2023). Rethinking Open Government Data for Citizen Participation. An Introduction to a Special Issue. Information Polity Pre-press(Pre-press) 1\u201311.","DOI":"10.3233\/IP-239008"},{"key":"e_1_3_3_29_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1540-6210.2012.02593.x"},{"key":"e_1_3_3_30_1","doi-asserted-by":"publisher","DOI":"10.15294\/ibarj.v1i1.4"},{"key":"e_1_3_3_31_1","doi-asserted-by":"publisher","DOI":"10.1093\/acprof:oso\/9780198719571.003.0009"},{"key":"e_1_3_3_32_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.giq.2012.06.003"},{"key":"e_1_3_3_33_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jenvman.2012.06.026"},{"key":"e_1_3_3_34_1","unstructured":"Maanen V. (2023). From communicating to distributing: Studying open government and open data in the Netherlands."},{"key":"e_1_3_3_35_1","doi-asserted-by":"publisher","DOI":"10.1080\/01900692.2014.934837"},{"key":"e_1_3_3_36_1","doi-asserted-by":"publisher","DOI":"10.1177\/0020852311429533"},{"key":"e_1_3_3_37_1","doi-asserted-by":"publisher","DOI":"10.3233\/IP-130299"},{"key":"e_1_3_3_38_1","unstructured":"Ministry of Finance. (2021). Analysis of responses to open question; Employee survey."},{"key":"e_1_3_3_39_1","unstructured":"Ministry of the Interior and Kingdom Relations. (2020). Actionplan Open Government."},{"key":"e_1_3_3_40_1","doi-asserted-by":"publisher","DOI":"10.1080\/15309576.2019.1691024"},{"key":"e_1_3_3_41_1","first-page":"1911","volume-title":"Proceedings of the annual Hawaii international conference on system sciences","author":"Neuroni A. C.","year":"2013","unstructured":"Neuroni A. C., Riedl R., Brugger J. (2013). Swiss Executive authorities on open government data - policy making beyond transparency and participation. In Proceedings of the annual Hawaii international conference on system sciences (pp. 1911\u20131920). IEEE. https:\/\/doi.org\/10.1109\/HICSS.2013.19"},{"key":"e_1_3_3_42_1","unstructured":"Obama B. (2009). Transparency and open government. Memorandum for the Heads of Executive Departments and Agencies. Retrieved May 21 2024 from https:\/\/www.govinfo.gov\/content\/pkg\/DCPD-200900010\/pdf\/DCPD-200900010.pdf."},{"key":"e_1_3_3_43_1","doi-asserted-by":"crossref","unstructured":"OECD. (2016). Open Government: The Global Context and the Way Forward. https:\/\/doi.org\/10.4018\/ijpada.2018040106","DOI":"10.4018\/IJPADA.2018040106"},{"key":"e_1_3_3_44_1","unstructured":"Open Government Partnership. (2024). OGP National Handbook: Rules and Guidance for Participants. Retrieved May 21 2024 from https:\/\/www.opengovpartnership.org\/about\/."},{"key":"e_1_3_3_45_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.giq.2020.101456"},{"key":"e_1_3_3_46_1","volume-title":"Qualitative evaluation and research methods","author":"Patton M.","year":"1990","unstructured":"Patton M. (1990). Qualitative evaluation and research methods. Sage Publications. https:\/\/doi.org\/10.4135\/9781848608191.d38"},{"key":"e_1_3_3_47_1","doi-asserted-by":"publisher","DOI":"10.1111\/puar.13615"},{"key":"e_1_3_3_48_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.biocon.2008.07.014"},{"key":"e_1_3_3_49_1","doi-asserted-by":"publisher","DOI":"10.1111\/padm.12922"},{"key":"e_1_3_3_50_1","doi-asserted-by":"publisher","DOI":"10.1080\/14719037.2021.1942533"},{"key":"e_1_3_3_51_1","doi-asserted-by":"publisher","DOI":"10.1177\/0020852317753068"},{"key":"e_1_3_3_52_1","doi-asserted-by":"publisher","DOI":"10.1080\/15309576.2018.1438296"},{"key":"e_1_3_3_53_1","volume-title":"Frame reflection: toward the resolution of intractable policy controversies","author":"Sch\u00f6n D. A.","year":"1994","unstructured":"Sch\u00f6n D. A., Rein M. (1994). Frame reflection: toward the resolution of intractable policy controversies. Basic Books."},{"key":"e_1_3_3_54_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.giq.2021.101566"},{"key":"e_1_3_3_55_1","doi-asserted-by":"publisher","DOI":"10.1108\/09565691111186894"},{"key":"e_1_3_3_56_1","doi-asserted-by":"publisher","DOI":"10.1002\/poi3.275"},{"key":"e_1_3_3_57_1","unstructured":"van Dam A. H. R.R. van Aalst Leijten R. M. S. Belhaj C. J. L. Kuiken T. M. T. Lee van der \u2026 Kooten-Arissen F. M. van. (2020). Ongekend Onrecht. Retrieved from https:\/\/www.tweedekamer.nl\/sites\/default\/files\/atoms\/files\/20201217_eindverslag_parlementaire_ondervragingscommissie_kinderopvangtoeslag.pdf."},{"key":"e_1_3_3_58_1","doi-asserted-by":"publisher","DOI":"10.1080\/19460171.2024.2326936"},{"key":"e_1_3_3_59_1","doi-asserted-by":"publisher","DOI":"10.1177\/0275074014533142"},{"key":"e_1_3_3_60_1","doi-asserted-by":"publisher","DOI":"10.1177\/0095399711412918"},{"key":"e_1_3_3_61_1","doi-asserted-by":"publisher","DOI":"10.1007\/s11266-020-00310-w"},{"key":"e_1_3_3_62_1","doi-asserted-by":"publisher","DOI":"10.1080\/01900692.2021.2019273"},{"key":"e_1_3_3_63_1","doi-asserted-by":"publisher","DOI":"10.1080\/01900692.2014.942735"},{"key":"e_1_3_3_64_1","doi-asserted-by":"publisher","DOI":"10.3233\/IP-239007"},{"key":"e_1_3_3_65_1","doi-asserted-by":"crossref","unstructured":"Yu H. Robinson D. G. (2011). The New Ambiguity of \u201cOpen Government.\u201d UCLA Law Review Discourse. https:\/\/doi.org\/10.2139\/ssrn.2012489","DOI":"10.2139\/ssrn.2012489"},{"key":"e_1_3_3_66_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.im.2019.103179"},{"issue":"1","key":"e_1_3_3_67_1","first-page":"147","article-title":"The negative effects of open government data - investigating the dark side of open data","volume":"31","author":"Zuiderwijk A.","year":"2014","unstructured":"Zuiderwijk A., Janssen M. (2014). The negative effects of open government data - investigating the dark side of open data. ACM International Conference Proceeding Series, 31(1), 147\u2013152. https:\/\/doi.org\/10.1145\/2612733.2612761","journal-title":"ACM International Conference Proceeding Series"}],"container-title":["Information Polity"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/journals.sagepub.com\/doi\/pdf\/10.1177\/15701255251336996","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/journals.sagepub.com\/doi\/full-xml\/10.1177\/15701255251336996","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/journals.sagepub.com\/doi\/pdf\/10.1177\/15701255251336996","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2026,4,29]],"date-time":"2026-04-29T11:29:00Z","timestamp":1777462140000},"score":1,"resource":{"primary":{"URL":"https:\/\/journals.sagepub.com\/doi\/10.1177\/15701255251336996"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2025,5]]},"references-count":66,"journal-issue":{"issue":"2","published-print":{"date-parts":[[2025,5]]}},"alternative-id":["10.1177\/15701255251336996"],"URL":"https:\/\/doi.org\/10.1177\/15701255251336996","relation":{},"ISSN":["1570-1255","1875-8754"],"issn-type":[{"value":"1570-1255","type":"print"},{"value":"1875-8754","type":"electronic"}],"subject":[],"published":{"date-parts":[[2025,5]]}}}