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.
The Dutch Approach
DOI: https://doi.org/10.59403/wznvw3
Go to Tax Research Platform
Chapter 1: The Netherlands
DOI: https://doi.org/10.59403/wznvw3001
Go to Tax Research Platform
Chapter 2: The Dutch Tax and Customs Administration – the Belastingdienst
DOI: https://doi.org/10.59403/wznvw3002
Go to Tax Research Platform
Chapter 3: Scope of Social Impact
DOI: https://doi.org/10.59403/wznvw3003
Go to Tax Research Platform
Chapter 4: Management of Integrity
DOI: https://doi.org/10.59403/wznvw3004
Go to Tax Research Platform
Chapter 5: Trends in External Factors
DOI: https://doi.org/10.59403/wznvw3005
Go to Tax Research Platform
Chapter 6: The Process of Tax Policymaking and Legislation
DOI: https://doi.org/10.59403/wznvw3006
Go to Tax Research Platform
Chapter 7: Taxes in the Netherlands
DOI: https://doi.org/10.59403/wznvw3007
Go to Tax Research Platform
Chapter 8: Business Philosophy
DOI: https://doi.org/10.59403/wznvw3008
Go to Tax Research Platform
Chapter 9: Compliance Strategy
DOI: https://doi.org/10.59403/wznvw3009
Go to Tax Research Platform
Chapter 10: Base Registrations
DOI: https://doi.org/10.59403/wznvw3010
Go to Tax Research Platform
Chapter 11: Management Philosophy
DOI: https://doi.org/10.59403/wznvw3011
Go to Tax Research Platform
Chapter 12: Organizational Development of the DTCA: from Reorganization to Continuous Change
DOI: https://doi.org/10.59403/wznvw3012
Go to Tax Research Platform
Chapter 13: Processes
DOI: https://doi.org/10.59403/wznvw3013
Go to Tax Research Platform
Chapter 14: DTCA Typology
DOI: https://doi.org/10.59403/wznvw3014
Go to Tax Research Platform
Chapter 15: Ministry of Finance
DOI: https://doi.org/10.59403/wznvw3015
Go to Tax Research Platform
Chapter 16: A More Detailed Description of the Directorate-General for the DTCA
DOI: https://doi.org/10.59403/wznvw3016
Go to Tax Research Platform
Chapter 17: Taxline Service
DOI: https://doi.org/10.59403/wznvw3017
Go to Tax Research Platform
Chapter 18: Benefits
DOI: https://doi.org/10.59403/wznvw3018
Go to Tax Research Platform
Chapter 19: Customs
DOI: https://doi.org/10.59403/wznvw3019
Go to Tax Research Platform
Chapter 20: The Organizational Structure of the DTCA
DOI: https://doi.org/10.59403/wznvw3020
Go to Tax Research Platform
Chapter 21: Fiscal Information and Investigation Service (FIOD)
DOI: https://doi.org/10.59403/wznvw3021
Go to Tax Research Platform
Chapter 22: Centre for Professional Development and Communication
DOI: https://doi.org/10.59403/wznvw3022
Go to Tax Research Platform
Chapter 23: B/CICT – Centre for ICT
DOI: https://doi.org/10.59403/wznvw3023
Go to Tax Research Platform
Chapter 24: Facilitation of Service Provision Centre (CFD)
DOI: https://doi.org/10.59403/wznvw3024
Go to Tax Research Platform
Chapter 25: Personnel Policy
DOI: https://doi.org/10.59403/wznvw3025
Go to Tax Research Platform
Special offer
- Order the print together with any electronic format of the same title and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
- Bulk discounts apply on orders of 10 or more books of the same format (this applies to each of the formats) with a maximum of 20% discount. The offer is not valid for resellers.
- Students are entitled to a 50% discount on IBFD books and 20% discount on third party books (valid student card required).
To obtain student discounts, contact Customer Support.
Online books
Access your online books on the Tax Research Platform.
Don’t have a Tax Research Platform subscription?
Learn more