Tax and Trust Institutions, Interactions and Instruments

by Goslinga, Sjoerd; Hel-van Dijk, Lisette; Mascini, Peter; Steenbergen, Albert

• ISBN13: 9789462368194
• ISBN10: 9462368198
• Format: Paperback
• Copyright: 2018-11-20
• Publisher: Eleven International Publishing

Summary

Tax authorities face the challenge of influencing tax compliance by behaving in such a way that taxpayers perceive to be treated fairly and thus comply voluntarily with tax rules. In order to meet this challenge it is crucial that institutions such as tax authorities frequently interact with taxpayers and selectively apply instruments so that a sustainable basis of trust in taxation is created. At the same time, tax authorities need to have the capacity to adjust to a rapidly changing technological, political and economic environment.

This volume presents the edited version of papers presented on the conference ‘Tax and Trust’ held in Rotterdam, the Netherlands in October 2017, and some additions. The contributions offer reflections on the role played by institutions, interactions and instruments in the intricate relation between tax and trust.

Tax and Trust is of interest to policy makers and scholars in the field of taxation and tax compliance. The broad focus makes the book also relevant to other policy makers and scholars interested in regulatory policy.

Author Biography

Sjoerd Goslinga is a senior researcher at the Netherlands Tax and Customs Administration and at the Department of Social and Organisational Psychology, Leiden University, the Netherlands.

Lisette van der Hel-van Dijk is a professor at Nyenrode Business University, the Netherlands, holding a chair on Effectiveness of Governmental Oversight.

Peter Mascini holds a chair in Empirical Legal Studies at the Erasmus School of Law and is associate professor at the Erasmus School of Social and Behavioural Sciences, the Netherlands.

Albert van Steenbergen is a senior researcher at the Netherlands Tax and Customs Administration and at the Department of Tax Law, Tilburg Law School, the Netherlands.