Unpacking Openness: A Qualitative Document Analysis of How Different Societal Actors Frame the Process of Opening the Government's Executive Agencies

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. 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 ing government is a collaborative process that requires a mutual understanding between government and its target audiences.