Leiden University Student Repository

Paris, Lugéshané (2026)

The effect of human-centered administration on administrative burden in the Dutch tax authority: A vignette-based experiment

Master thesis | Public Administration (MSc)

This thesis explores whether human-centered administrative communication reduces citizens’ perceived administrative burden in the context of automated communication by the Dutch Tax Authority. Using Human-Centered Administration theory, a 2 × 2 vignette experiment (N = 195) examined the effects of empathy and transparency on learning, compliance, and psychological costs. The findings indicate that empathetic communication significantly lessens overall AB, mainly psychological costs. Transparency shows no significant independent effect and does not influence the impact of empathy. These results are consistent across various demographic groups. The study suggests that incorporating empathetic language into automated government communication can significantly improve citizens’ experiences while maintaining administrative outcomes.

Human Centered Administration, Empathy, Transperancy,

Author

Paris, Lugéshané

Faculty

Faculty of Governance and Global Affairs

Specialisation

Public Management and Leadership

Supervisors

Huang, H.I.

ECTS Credits

20

Language

en