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The Dutch Approach

This revised book gives a detailed description of the Dutch Tax and Customs Administration (DTCA), including its scope of social impact and the external factors influencing its strategy.

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Title:: The Dutch Approach - Second Revised Edition
Subtitle:: Description of the Dutch Tax and Customs Administration
Author(s):: Victor van Kommer, Matthijs Alink
Date of publication:: May 2009
ISBN:: 978-90-8722-053-2
Type of publication:: Book
Number of pages:: 284
Terms:: Price includes delivery. View purchase information
Price:: € 55 / $ 70 (VAT excl.)

Order Book - Single copy

tab_1

Title:: The Dutch Approach - Second Revised Edition
Subtitle:: Description of the Dutch Tax and Customs Administration
Author(s):: Victor van Kommer, Matthijs Alink
Date of publication:: May 2009
ISBN:: 978-90-8722-053-2
Type of publication:: Online book
Number of pages:: 284
Access:: Up to five users. View purchase information
Price:: € 55 / $ 70 (VAT excl.)

Order Online Book

Summary
Table of Contents
Authors & Editors

The Dutch Approach

Why this book?

In recent years the Dutch Tax and Customs Administration (DTCA) has been transformed from a task-oriented organization to a market-driven one, playing a key role in the public sector of the Netherlands. Furthermore the DTCA was tasked with new activities, including the payment of Benefits and the collection of Employee Insurance Contributions. Benchmarking studies have shown that in an international context the DTCA is clearly a trendsetter.

The revised book gives a detailed description of the DTCA, including its scope of social impact and the external factors influencing its strategy. It outlines the organization’s transformation in the late 1980s and the further reforms around the turn of the century, and describes in-depth the structure and function of today’s modern organization.

By giving a clear overview of the evolution and organization of the present day DTCA, the authors provide valuable information which can be applied to other tax administrations. The book is not only of value to those at the managerial level, but also to those interested in trends in management and organization.

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Sample chapter

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Table of contents

Main contents

Chapter 1: The Netherlands
Chapter 2: The Dutch Tax and Customs Administration – the Belastingdienst
Chapter 3: Scope of Social Impact
Chapter 4: Management of Integrity
Chapter 5: Trends in External Factors
Chapter 6: The Process of Tax Policymaking and Legislation
Chapter 7: Taxes in the Netherlands
Chapter 8: Business Philosophy
Chapter 9: Enforcement Policy
Chapter 10: Base Registrations
Chapter 11: Management Philosophy
Chapter 12: Organizational Development of the DTCA: From Reorganization to Continuous Change
Chapter 13: Processes
Chapter 14: DTCA Typology
Chapter 15: Ministry of Finance
Chapter 16: A More Detailed Description of the Directorate-General for the DTCA
Chapter 17: Taxline Service
Chapter 18: Benefits
Chapter 19: Customs
Chapter 20: The Organizational Structure of the DTCA
Chapter 21: Fiscal Information and Investigation Service (FIOD)
Chapter 22: Centre for Product and Process Design
Chapter 23: Centre for Professional Development and Communication
Chapter 24: B/CICT – Centre for ICT
Chapter 25: Facilitation of Service Provision Centre (CFD)
Chapter 26: Personnel Policy

Author(s)

Victor van Kommer is Director of IBFD’s Knowledge Centre. He worked at the Netherlands Ministry of Finance in the fields of performance management, strategic planning and change management. Currently Mr van Kommer is professor of tax law, specialized in tax administrative issues at the University of Utrecht, where he is one of the coordinators of the Tax Governance Program (LLM).

Matthijs Alink has worked for the Dutch Tax and Customs Administration. Currently, he is seconded as a Senior Advisor by the Ministry of Finance to the Centre for Tax Policy and Administration of the OECD, where he develops and delivers the OECD Global Relations programme on Tax Administration.

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