Trust and tax principles: A Dutch case study

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Abstract

In addition to the procedural fairness of tax authorities, the legislative level is also of utmost importance for the degree of trust of citizens in taxation. This trust is grounded in the perception of the fairness and justice of the tax law and as such is closely related to the quality of this legislation. Legal principles, the normative core of a value-oriented conception of (tax) law, function as essential criteria of this quality of tax legislation. Trust in taxation thus requires the tax legislator to respect the three core principles of tax legislation – equality, certainty and clarity – as these principles reflect basic societal values. The lack of sufficient respect of the legislator for these principles have been found to influence the extent to which tax legislation is perceived as (un)fair by citizens. After having described these generally accepted principles of good tax law, the importance of these principles for the trust in tax legislation will subsequently be illustrated by testing the legislative quality of the current rules for taxing capital income. This article concludes with a plea to legislators for enhancing the respect for the underlying principles of law to warrant citizens trust in taxation.
Original languageEnglish
Title of host publicationTax and trust
Subtitle of host publicationInstitutions, interactions and instruments
EditorsSjoerd Goslinga, Lisette Van der Hel-van Dijk, Peter Mascini, Albert Van Steenbergen
Place of PublicationThe Hague
PublisherEleven International Publishing
Chapter4
Pages63-82
Number of pages20
ISBN (Print)978-94-6236-819-4
Publication statusPublished - 5 Dec 2018

Fingerprint

tax legislation
tax law
taxes
taxation
respect
citizen
fairness
value
equality
justice
legislation
income
Law
lack
Values

Keywords

  • Tax
  • Trust
  • Legal Principles

Cite this

Dusarduijn, S. (2018). Trust and tax principles: A Dutch case study. In S. Goslinga, L. Van der Hel-van Dijk, P. Mascini, & A. Van Steenbergen (Eds.), Tax and trust: Institutions, interactions and instruments (pp. 63-82). The Hague: Eleven International Publishing.
Dusarduijn, Sonja. / Trust and tax principles : A Dutch case study. Tax and trust: Institutions, interactions and instruments. editor / Sjoerd Goslinga ; Lisette Van der Hel-van Dijk ; Peter Mascini ; Albert Van Steenbergen. The Hague : Eleven International Publishing, 2018. pp. 63-82
@inbook{ec029970731f46858bcf0bdc1d22b373,
title = "Trust and tax principles: A Dutch case study",
abstract = "In addition to the procedural fairness of tax authorities, the legislative level is also of utmost importance for the degree of trust of citizens in taxation. This trust is grounded in the perception of the fairness and justice of the tax law and as such is closely related to the quality of this legislation. Legal principles, the normative core of a value-oriented conception of (tax) law, function as essential criteria of this quality of tax legislation. Trust in taxation thus requires the tax legislator to respect the three core principles of tax legislation – equality, certainty and clarity – as these principles reflect basic societal values. The lack of sufficient respect of the legislator for these principles have been found to influence the extent to which tax legislation is perceived as (un)fair by citizens. After having described these generally accepted principles of good tax law, the importance of these principles for the trust in tax legislation will subsequently be illustrated by testing the legislative quality of the current rules for taxing capital income. This article concludes with a plea to legislators for enhancing the respect for the underlying principles of law to warrant citizens trust in taxation.",
keywords = "Tax, Trust, Legal Principles",
author = "Sonja Dusarduijn",
year = "2018",
month = "12",
day = "5",
language = "English",
isbn = "978-94-6236-819-4",
pages = "63--82",
editor = "Goslinga, {Sjoerd } and {Van der Hel-van Dijk}, {Lisette } and Mascini, {Peter } and {Van Steenbergen}, Albert",
booktitle = "Tax and trust",
publisher = "Eleven International Publishing",

}

Dusarduijn, S 2018, Trust and tax principles: A Dutch case study. in S Goslinga, L Van der Hel-van Dijk, P Mascini & A Van Steenbergen (eds), Tax and trust: Institutions, interactions and instruments. Eleven International Publishing, The Hague, pp. 63-82.

Trust and tax principles : A Dutch case study. / Dusarduijn, Sonja.

Tax and trust: Institutions, interactions and instruments. ed. / Sjoerd Goslinga; Lisette Van der Hel-van Dijk; Peter Mascini; Albert Van Steenbergen. The Hague : Eleven International Publishing, 2018. p. 63-82.

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

TY - CHAP

T1 - Trust and tax principles

T2 - A Dutch case study

AU - Dusarduijn, Sonja

PY - 2018/12/5

Y1 - 2018/12/5

N2 - In addition to the procedural fairness of tax authorities, the legislative level is also of utmost importance for the degree of trust of citizens in taxation. This trust is grounded in the perception of the fairness and justice of the tax law and as such is closely related to the quality of this legislation. Legal principles, the normative core of a value-oriented conception of (tax) law, function as essential criteria of this quality of tax legislation. Trust in taxation thus requires the tax legislator to respect the three core principles of tax legislation – equality, certainty and clarity – as these principles reflect basic societal values. The lack of sufficient respect of the legislator for these principles have been found to influence the extent to which tax legislation is perceived as (un)fair by citizens. After having described these generally accepted principles of good tax law, the importance of these principles for the trust in tax legislation will subsequently be illustrated by testing the legislative quality of the current rules for taxing capital income. This article concludes with a plea to legislators for enhancing the respect for the underlying principles of law to warrant citizens trust in taxation.

AB - In addition to the procedural fairness of tax authorities, the legislative level is also of utmost importance for the degree of trust of citizens in taxation. This trust is grounded in the perception of the fairness and justice of the tax law and as such is closely related to the quality of this legislation. Legal principles, the normative core of a value-oriented conception of (tax) law, function as essential criteria of this quality of tax legislation. Trust in taxation thus requires the tax legislator to respect the three core principles of tax legislation – equality, certainty and clarity – as these principles reflect basic societal values. The lack of sufficient respect of the legislator for these principles have been found to influence the extent to which tax legislation is perceived as (un)fair by citizens. After having described these generally accepted principles of good tax law, the importance of these principles for the trust in tax legislation will subsequently be illustrated by testing the legislative quality of the current rules for taxing capital income. This article concludes with a plea to legislators for enhancing the respect for the underlying principles of law to warrant citizens trust in taxation.

KW - Tax

KW - Trust

KW - Legal Principles

M3 - Chapter

SN - 978-94-6236-819-4

SP - 63

EP - 82

BT - Tax and trust

A2 - Goslinga, Sjoerd

A2 - Van der Hel-van Dijk, Lisette

A2 - Mascini, Peter

A2 - Van Steenbergen, Albert

PB - Eleven International Publishing

CY - The Hague

ER -

Dusarduijn S. Trust and tax principles: A Dutch case study. In Goslinga S, Van der Hel-van Dijk L, Mascini P, Van Steenbergen A, editors, Tax and trust: Institutions, interactions and instruments. The Hague: Eleven International Publishing. 2018. p. 63-82