Esther Huiskers-Stoop

Leiden University, Department of Tax Law and Economics

Netherlands

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Cooperative Compliance and the Dutch Horizontal Monitoring Model

Journal of Tax Administration Vol 5:1 2019
Number of pages: 45 Posted: 04 Mar 2019
Esther Huiskers-Stoop and Hans Gribnau
Leiden University, Department of Tax Law and Economics and Tilburg Law School
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Abstract:

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Cooperative Compliance, Dutch Horizontal Monitoring, (Informed) Trust, Mutual Understanding and Transparency, Extra-Statutory Obligations