Beyond Ethical Codes: The Management of Integrity in the Netherlands Tax and Customs Administration

Abstract

Trust in government is foundering. Ethics codes have limited utility in bolstering public trust, and a clear correlation between such codes and changed behavior must still be established. They are a means for external oversight, but they do nothing in terms of providing an internal moral compass. To rebuild trust in government, employees must also act with integrity. Actions that are both ethical and carried out with integrity are necessary—neither is sufficient. Acknowledging this, the Dutch Tax Administration undertook a two‐pronged approach focused on the management of integrity as a means to codify the operational ethics of the organization, as well as to foster shared values and behaviors. This approach is noteworthy because it guides behaviors while retaining street‐level discretion. It also is the first step toward creating a bureaucracy of mutual relationships that creates an ongoing moral consciousness serving both democracy and efficiency not only through control, but also through self‐reflection, interaction, and association.

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