Co-operative compliance and the Dutch Horizontal Monitoring model

Hans Gribnau, E Huiskers-Stoop

Research output: Contribution to journalArticleScientificpeer-review

Abstract

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 can be defined as a means of administrative supervision based on (informed) trust, mutual understanding and transparency between individual taxpayers and the Netherlands Tax and Customs Administration (NTCA). The authors elaborate on the principles of reciprocal trust, understanding and transparency. Subsequently, they assess the trust-based Horizontal Monitoring relationship and its establishment in the light of the principles of reciprocal trust, understanding and transparency. Furthermore, they evaluate these aspects of the Horizontal Monitoring model in the light of the Organisation for Economic Co-operation and Development’s (OECD’s) principles of a cooperative compliance model.
Original languageEnglish
Pages (from-to)66-110
Number of pages45
JournalJournal of Tax Administration (JOTA)
Volume5
Issue number1
Publication statusPublished - 2019

Keywords

  • Tax administration, Cooperative Compliance, Dutch Horizontal Monitoring, (Informed) Trust, Trustworthiness, Mutual Understanding and Transparency, Extra-Statutory Obligations

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