Paying taxes, as determined by the legislature, is a moral obligation owed by members of a community to their community. Question is whether paying taxes has become an exclusively legal affair: a legal obligation towards the state, replacing a moral obligation towards society. This paper tries...

Cooperative compliance can be defined as the establishment of a trust-based cooperative relationship between taxpayers and the tax authorities on the basis of voluntary tax compliance leading to the payment of the right amount of tax at the right time. The Dutch Horizontal Monitoring (HM) model...

In recent years international taxation has become a hotly disputed topic. Luxleaks, Pamana papers, Paradise Papers, State Aid-cases, etc. received a lot of media coverage. As a result, tax is at the top of the political agenda of for example the G20, OECD and EU and many substantial changes are...

Revenue authorities nowadays use different kinds of behaviourally informed strategies – functioning as ‘tax nudges' – to raise voluntary compliance. This paper begins with setting out the background of promoting voluntary compliance by employing behaviourally informed tools. Because these...

There is no doubt that tax administration is a complex matter. It is institutionalised by a governance framework which is strongly influenced by legal traditions, state governance approaches, historical developments, and norms and values of society. While there are many common aspects of...

Using the 2007 corporate tax reform in the Netherlands as an example, we describe the process of corporation tax law-making as a typical insiders' debate. But even among insiders, there are differences in how ‘inside' they really are. On the one hand, there is no independent information to...

This paper takes as its point of departure the idea of a communicative style of regulation with a focus on communication and dialogue between parties of more equal standing. The Dutch tax administration uses this approach to achieve voluntary compliance – supplementing the traditional...

The imposition of taxes is founded on the idea that the legislature is constitutionally authorized to disregard ownership rights. However, the principle of a state under the rule of law prevent the imposition of taxes being solely a matter of government politics and wholly within the sphere of...

In this contribution, retroactive tax legislation is viewed from a wider perspective, viz., the change of the body of (tax) laws in the light of the human need for (legal) certainty. The main problem addressed was the question: which norms should guide the legislator willing to change the body...

Incentives in tax law are a means of exerting power and influence over taxpayers. Instrumentalist legislation usually underestimates the importance of legal principles in modern law. Legal principles are the normative core of a value oriented conception of law. They function as essential...