IT enabled Risk management for taxation and customs

The case of AEO assessment in the Netherlands

Jianwei Liu, Y Tan, J Hulstijn

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

Abstract

Building collaborative relationships with trusted businesses is a long-term strategy for EU governments. Recently, for the EU Tax and Customs Administration (TCA), the realization of this goal has become more visible with the emerging concept of the Authorized Economic Operator (AEO). Businesses in the member states can apply for the AEO certificate. When it is being granted, simplified control procedures and trade facilitation will be provided by the TCA. A possible "win-win situation" can be achieved, with increased trade efficiency and lowered administrative burden. However, without proper selection of trusted business partners, governments may be worse off due to the adverse selection problem caused by information asymmetry. In this paper, we analyze the cause and effect of the adverse selection in the Government-to-Business relationship building. Further, we show that an IT enabled risk assessment approach can effectively eliminate the G2B information asymmetry and solve the adverse selection problem. The AEO assessment approach of DutchTCA is analysed to give a real life application on how IT is enabling the general risk management approach of the DutchTCA.
Original languageEnglish
Title of host publicationProceedings of the 8th International Conference on Electronic Government (EGOV 2009)
EditorsM.A. Wimmer, H.J. Scholl, M. Janssen, R. Traunmüller
Place of PublicationHeide;berg
PublisherSpringer Verlag
Pages376-387
Number of pages12
ISBN (Print)9783642035159
DOIs
Publication statusPublished - 2009
Externally publishedYes
Event8th International Conference on Electronic Government - Linz, Austria
Duration: 31 Aug 20093 Sep 2009

Publication series

NameLecture Notes in Computer Science
Volume5693

Conference

Conference8th International Conference on Electronic Government
Abbreviated titleEGOV 2009
CountryAustria
CityLinz
Period31/08/093/09/09

Fingerprint

Adverse selection
Risk management
Economics
Taxation
Government
Operator
The Netherlands
Information asymmetry
Tax
Collaborative relationships
Burden
Relationship building
Trade facilitation
Win-win
Risk assessment
Business relationships

Keywords

  • G2B relationship building
  • adverse selection
  • risk management
  • AEO

Cite this

Liu, J., Tan, Y., & Hulstijn, J. (2009). IT enabled Risk management for taxation and customs: The case of AEO assessment in the Netherlands. In M. A. Wimmer, H. J. Scholl, M. Janssen, & R. Traunmüller (Eds.), Proceedings of the 8th International Conference on Electronic Government (EGOV 2009) (pp. 376-387). (Lecture Notes in Computer Science; Vol. 5693). Heide;berg: Springer Verlag. https://doi.org/10.1007/978-3-642-03516-6_32
Liu, Jianwei ; Tan, Y ; Hulstijn, J. / IT enabled Risk management for taxation and customs : The case of AEO assessment in the Netherlands. Proceedings of the 8th International Conference on Electronic Government (EGOV 2009). editor / M.A. Wimmer ; H.J. Scholl ; M. Janssen ; R. Traunmüller. Heide;berg : Springer Verlag, 2009. pp. 376-387 (Lecture Notes in Computer Science).
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Liu, J, Tan, Y & Hulstijn, J 2009, IT enabled Risk management for taxation and customs: The case of AEO assessment in the Netherlands. in MA Wimmer, HJ Scholl, M Janssen & R Traunmüller (eds), Proceedings of the 8th International Conference on Electronic Government (EGOV 2009). Lecture Notes in Computer Science, vol. 5693, Springer Verlag, Heide;berg, pp. 376-387, 8th International Conference on Electronic Government, Linz, Austria, 31/08/09. https://doi.org/10.1007/978-3-642-03516-6_32

IT enabled Risk management for taxation and customs : The case of AEO assessment in the Netherlands. / Liu, Jianwei; Tan, Y; Hulstijn, J.

Proceedings of the 8th International Conference on Electronic Government (EGOV 2009). ed. / M.A. Wimmer; H.J. Scholl; M. Janssen; R. Traunmüller. Heide;berg : Springer Verlag, 2009. p. 376-387 (Lecture Notes in Computer Science; Vol. 5693).

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

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Liu J, Tan Y, Hulstijn J. IT enabled Risk management for taxation and customs: The case of AEO assessment in the Netherlands. In Wimmer MA, Scholl HJ, Janssen M, Traunmüller R, editors, Proceedings of the 8th International Conference on Electronic Government (EGOV 2009). Heide;berg: Springer Verlag. 2009. p. 376-387. (Lecture Notes in Computer Science). https://doi.org/10.1007/978-3-642-03516-6_32