Chapter 24, The Netherlands

Research output: Chapter in Book/Report/Conference proceedingBook chapter

Abstract

This chapter discusses the tax gap in the Netherlands, access to information needed by the Dutch tax administration, exchange of information between the tax administration of the Netherlands and of other countries, cooperation between the Dutch tax administration and other Dutch law enforcement agencies, cooperative compliance and risk management in the Netherlands, the way the collection of taxes is improved in the Netherlands, the advantages for tax payers and challenges ahead.

Details

Authors
Organisations
Research areas and keywords

Subject classification (UKÄ) – MANDATORY

  • Law

Keywords

  • tax compliance, tax gap, Exchange of information, cooperative compliance, tax collection
Original languageEnglish
Title of host publicationImproving tax compliance in a globalized world
EditorsChris Evans, Michael Lang, Alexander Rust, Josef Schuch, Claus Staringer, Pasquale Pistone, Alicja Majdanska, Pedro Guilherme Lindenberg Schoueri
Place of PublicationAmsterdam
PublisherInternational Bureau of Fiscal Documentation IBFD
Chapter24
Pages577-599
Number of pages24
Volume9
ISBN (Electronic)978-90-8722-453-0, 978-90-8722-454-7
ISBN (Print)978-90-8722-452-3
Publication statusPublished - 2018 Sep 1
Publication categoryResearch
Peer-reviewedNo

Publication series

NameWU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series
PublisherIBFD
Volume9
ISSN (Print)2451-8360