IT enabled Risk management for taxation and customs: The case of AEO assessment in the Netherlands

Jianwei Liu; Y Tan; J Hulstijn

doi:10.1007/978-3-642-03516-6_32

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 proceeding › Conference contribution › Scientific › peer-review

6 Citations (Scopus)

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 language	English
Title of host publication	Proceedings of the 8th International Conference on Electronic Government (EGOV 2009)
Editors	M.A. Wimmer, H.J. Scholl, M. Janssen, R. Traunmüller
Place of Publication	Heide;berg
Publisher	Springer Verlag
Pages	376-387
Number of pages	12
ISBN (Print)	9783642035159
DOIs	https://doi.org/10.1007/978-3-642-03516-6_32
Publication status	Published - 2009
Externally published	Yes
Event	8th International Conference on Electronic Government - Linz, Austria Duration: 31 Aug 2009 → 3 Sept 2009

Publication series

Name	Lecture Notes in Computer Science
Volume	5693

Conference

Conference	8th International Conference on Electronic Government
Abbreviated title	EGOV 2009
Country/Territory	Austria
City	Linz
Period	31/08/09 → 3/09/09

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 8 Decent Work and Economic Growth

Keywords

G2B relationship building
adverse selection
risk management
AEO

Access to Document

10.1007/978-3-642-03516-6_32

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). 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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title = "IT enabled Risk management for taxation and customs: The case of AEO assessment in the Netherlands",

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.",

keywords = "G2B relationship building, adverse selection, risk management, AEO",

author = "Jianwei Liu and Y Tan and J Hulstijn",

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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 proceeding › Conference contribution › Scientific › peer-review

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AU - Tan, Y

AU - Hulstijn, J

PY - 2009

Y1 - 2009

N2 - 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.

AB - 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.

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KW - adverse selection

KW - risk management

KW - AEO

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DO - 10.1007/978-3-642-03516-6_32

M3 - Conference contribution

SN - 9783642035159

T3 - Lecture Notes in Computer Science

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EP - 387

BT - Proceedings of the 8th International Conference on Electronic Government (EGOV 2009)

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A2 - Scholl, H.J.

A2 - Janssen, M.

A2 - Traunmüller, R.

PB - Springer Verlag

CY - Heide;berg

Y2 - 31 August 2009 through 3 September 2009

ER -

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). doi: 10.1007/978-3-642-03516-6_32

IT enabled Risk management for taxation and customs: The case of AEO assessment in the Netherlands

Abstract

Publication series

Conference

UN SDGs

Keywords

Access to Document

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Cite this