Standards in Tax Reform

The article focuses on the steps that should be taken for a successful tax reform. The article identifies and discusses which steps are to be taken during both the legislative process and the implementation process. In the legislative process, three major stages are discussed, i.e. the development of tax policy, a technical analysis and the actual drafting of the legislation. Further attention is paid to creating and maintaining public support for a tax reform, the use of project groups and the involvement of stakeholders in the entire process. Regarding the implementation process, the article pays attention to the design of processes and forms, changes needed to the information technology infrastructure of the tax administration, public awareness raising and training of the tax administration. The article concludes that an evaluation of a tax reform may after some years provide valuable insight into the effectiveness and the success of that reform.