The Dutch Approach

Third Revised Edition

The Dutch Approach
An up-to-date description of the Dutch Tax and Customs Administration (DTCA), including its scope of social impact and the external factors influencing its strategy.

Why this book?

In recent years the Dutch Tax and Customs Administration (DTCA) has been transformed from a task-oriented organization into 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 security contributions. Benchmarking studies have shown that in an international context the DTCA clearly is a trendsetter.

The revised book gives a detailed description of the DTCA. It outlines the organization’s transformation in the late 1980s, the further reforms around the turn of the century and the recent adjustments to these innovations, and describes in depth the structure and function of today’s modern organization. The essential role of the business, management, and compliance philosophy in the DTCA is discussed in detail, including its innovative supervision strategy. Finally, the transformation processes to improve the performance of the information supply chain and the programme of the DTCA to increase its service and efficiency, in particular by using the opportunities of e-government, are presented.

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.


Sample excerpt, including table of contents


Matthijs Alink has served the DTCA in many different positions, among others as Deputy Director for Operational Management and Taxpayer Treatment, and as Deputy Director International Affairs of the Directorate-General DTCA in the Ministry of Finance. During the last six years, he worked as a Senior Advisor for the Centre for Tax Policy and Administration of the OECD, where he developed and delivered the OECD Global Relations programme on Tax Administration. In 2012 he is to return to the DTCA. Mr Alink has written articles about the DTCA, as well as on developments in other tax administrations. His publications include the Handbook on Tax Administration, written together with Victor van Kommer, published in 2011 by IBFD.

Victor van Kommer is Executive Director of IBFD’s Tax Services. He was the former head of the Planning, Finance and Control Department and the Human Resources and Organization Department for the Fiscal Investigation and Intelligence Directorate. Mr van Kommer has also worked at the Netherlands Ministry of Finance in the fields of performance management, strategic planning and change management, and has written publications covering these areas of expertise. Currently Mr van Kommer is also professor of tax policy at the University of Utrecht.

The Dutch Approach
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: Compliance Strategy
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 Professional Development and Communication
Chapter 23: B/CICT – Centre for ICT
Chapter 24: Facilitation of Service Provision Centre (CFD)
Chapter 25: Personnel Policy