Voluntary compliance beyond the letter of the law : reciprocity and fair play; What is wrong with endowment taxation : self-usership as a prerequisite for legitimate taxation; Is taxation on a par with forced labour?; Conflict of trust : EU Member States' fiscal sovereignty and the ideal of the...

Law-making by way of administrative rules and horizontal supervision are two forms of new governance in Dutch tax law. Both forms of soft law show the tax administration's shift away from the traditional deterrence approach to a compliance strategy with a focus on more responsive and cooperative...

Fundamental legal principles and rights may function as a check on legislative power protecting citizens against arbitrary interferences of tax legislation with their lives. We’ll start with a description of the fundamental protection of individual rights that exists under Dutch national law...