Abstract
| Original language | English |
|---|---|
| Pages (from-to) | 66-110 |
| Number of pages | 45 |
| Journal | Journal of Tax Administration (JOTA) |
| Volume | 5 |
| Issue number | 1 |
| Publication status | Published - 2019 |
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Keywords
- Tax administration, Cooperative Compliance, Dutch Horizontal Monitoring, (Informed) Trust, Trustworthiness, Mutual Understanding and Transparency, Extra-Statutory Obligations
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Co-operative compliance and the Dutch Horizontal Monitoring model. / Gribnau, Hans; Huiskers-Stoop, E.
In: Journal of Tax Administration (JOTA), Vol. 5, No. 1, 2019, p. 66-110.Research output: Contribution to journal › Article › Scientific › peer-review
TY - JOUR
T1 - Co-operative compliance and the Dutch Horizontal Monitoring model
AU - Gribnau, Hans
AU - Huiskers-Stoop, E
PY - 2019
Y1 - 2019
N2 - 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.
AB - 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.
KW - Tax administration, Cooperative Compliance, Dutch Horizontal Monitoring, (Informed) Trust, Trustworthiness, Mutual Understanding and Transparency, Extra-Statutory Obligations
UR - http://ssrn.com/abstract=3333347
M3 - Article
VL - 5
SP - 66
EP - 110
JO - Journal of Tax Administration (JOTA)
JF - Journal of Tax Administration (JOTA)
IS - 1
ER -