Table of Contents. Preface. Chapter 1: The Netherlands 1
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1 Preface v Chapter 1: The Netherlands The country Religion Multiculturalism The Dutch language History from prehistory to the Republic Golden Age The Kingdom of the Netherlands Society Economy The economic culture of the Netherlands Digitalization of Dutch society 9 Chapter 2: The Dutch Tax and Customs Administration the Belastingdienst Execution of legislation Core tasks Permanent task definition Basic values Business philosophy Strategic objectives, vision and mission 17 Chapter 3: Scope of Social Impact Scope of social impact Principal: the Minister of Finance Government Audit Office National Ombudsman Taxpayers European Union Relations with other government bodies Standardization by the business community and the government Societal responsibility Tax and customs authorities of other countries International tax administration organizations 26 ix
2 Chapter 4: Management of Integrity History Changes in society: dismantling the borders Integrity on the political agenda Concern for integrity: here to stay Changes in moral standards and values New questions on the agenda Democratizing moral authority Dotting the i s The importance of integrity: four-pronged approach The basic values The purpose of basic values Basic values in practice ARDI Training Integrity counsellors Communication Monitoring Evaluation framework Evaluation by colleagues Evaluation by managers Standards for integrity Criterion for appointing staff Criterion for integrity counsellor Three evaluation methods Reporting and registering incidents The Boomerang Conclusion Integrity investigations 48 Chapter 5: Trends in External Factors Changing society Globalization The technological evolution Environment, global warming and pollution Organizational trends Decentralization trends Harmonization of tax issues Merging processes Simplification of taxes 58 x
3 5.10. Individualization and the further need to improve compliance Governance and integrity Increasing need for professional staff Multicultural society Demographic trends Increased academic research on taxpayers compliance behaviour Increased need to raise revenue 65 Chapter 6: The Process of Tax Policymaking and Legislation Tax policy and legislation The role of the Dutch Tax and Customs Administration POWER Compliance costs and administrative costs Reducing the regulatory burden Rationalizing the administration of social security contributions Registration of new businesses with the Chamber of Commerce Standard Business Reporting the Dutch XBRL Taxonomy Project The Government Gateway Connection between administrative expenses for citizens and business (compliance costs) and administrative costs of tax administrations 77 Chapter 7: Taxes in the Netherlands Overview of taxes National taxes Local taxes Personal income tax Payroll tax and social security contributions Corporate income tax Dividend withholding tax Inheritance tax, gift tax and transfer tax Inheritance tax Gift tax Facilities on the inheritance of business assets 83 xi
4 Paying with works of art and objects of cultural and historical importance Tax on games of chance Value added tax Excise duty and consumption taxes Taxes on legal transactions Transfer tax Insurance tax Tax on passenger cars and motorcycles Motor vehicle tax Tax on heavy goods vehicles Environmental taxes Import duty International aspects of taxation in the Netherlands General Avoiding double taxation for resident taxpayers Relief of taxation at source under tax treaties Taxation of non-resident taxpayers Customs Import duties and taxes, and the role of the Dutch Customs Administration Customs procedures in the Netherlands 97 Chapter 8: Business Philosophy Business philosophy Target group orientation and integrated case management Careful action Service provision Compliance management Critical success factors Performance management 106 Chapter 9: Compliance Strategy DTCA compliance strategy Enforcement of the law Law application Client treatment strategies Service provision Supervision 117 xii
5 9.7. Audit Audit policy Horizontal monitoring Self-regulation Tax control framework Cooperation with tax intermediaries Supervision that makes a difference Intervention teams International exchange of information Voluntary disclosure scheme for offshore accounts From supervision to fraud detection Fiscal investigation Monitoring compliance Measuring compliance Effective tax debt collection Visible supervision Enforcement publicity Examples of national actions Collaboration SoFi number 137 Chapter 10: Base Registrations Introduction The Streamlining Basic Data programme Background to Streamlining Basic Data programme The policy behind the Streamlining Basic Data programme Positioning the DTCA 143 Chapter 11: Management Philosophy Why a management philosophy? Origin Guiding principle Frameworks Making management policy explicit National Tax District Office Planning and control cycle Business plan Policy plans Management contracts 149 xiii
6 Justification documents Recent developments in management philosophy Fiscal or Tax Monitor Goals and design Positioning Themes Client groups Types of questions and method Enhancing response Recommendations Main results 157 Chapter 12: Organizational Development of the DTCA: From Reorganization to Continuous Change Reason for reorganization in the 1990s Change of course Policy changes Old structure: means and process-oriented New structure: target group-oriented and integrated Restructuring of the business process Logistic management Data structuring Specific treatment process/income Tax System (IBS) Further developments The next DTCA Focus on processes Standardization The prospect of self-regulating teams Management teams Team as home base A new organizational structure Management teams Management of the DTCA at the concern level Hierarchy versus self-steering Self-steering requirements The need for stronger steering and coordination Tax Districts and the National Office for Tax Districts 176 xiv
7 Chapter 13: Processes Main processes Main processes: identification and registration of taxpayers The Tax Identification Number Main process: levying Pre-populated (or pre-completed) tax returns Main process: supervision Auditing EDP auditing Main process: supervision of the execution of non-tax legislation (customs) Main process: fraud detection Main process: collection Appeal procedures Mediation Main process: service provision Lifecycle of an enterprise and risk assessment Supporting processes Personnel and organization Finance Accommodation Information and automation Research and development Information and automation policy DTCA: an information-intensive organization Social developments Technological developments 206 Chapter 14: DTCA Typology DTCA typology Typology on the basis of legislation Typology on the basis of the DTCA products Typology on the basis of the characteristics of the taxpayer Typology on the basis of the processes Typology on the basis of a tax event 218 xv
8 Chapter 15: Ministry of Finance Main processes Mission statement of the Ministry of Finance Secretary-General Treasury Directorate-General for the Budget Directorate-General for Tax and Customs Policy and Legislation Directorate-General for the Tax and Customs Administration 222 Chapter 16: A More Detailed Description of the Directorate-General for the DTCA Introduction Cluster Strategy and Implementation Cluster Financial Management and HRM Cluster law execution Cluster Information Provision Policy Internal audit of the DTCA National Tax District Office 226 Chapter 17: Taxline Service 227 Chapter 18: Benefits Introduction Type of benefits Childcare benefits Rent benefits Health care benefits Process of payment of benefits 232 Chapter 19: Customs Introduction and task of the customs offices Competence of the customs offices Customs districts and offices Task of the customs offices Customs Information Centre (DIC) Customs change process ecustoms and AEO status 238 xvi
9 Chapter 20: The Organizational Structure of the DTCA Introduction Tax districts and customs regions Tax Districts and the National Office for Tax Districts Economies of scale Customs Other operational offices responsible for primary processes Facility centres 247 Chapter 21: Fiscal Information and Investigation Service (FIOD) General Organization Investigation FIOD investigation ECD investigation and inspection The ECD; clients Cooperation with the public prosecutor s office Information Relevant context of the FIOD and the ECD National cooperation International cooperation 254 Chapter 22: Centre for Professional Development and Communication 257 Chapter 23: B/CICT Centre for ICT Operational sector Focus areas Recent organizational change 262 Chapter 24: Facilitation of Service Provision Centre (CFD) 263 Chapter 25: Personnel Policy Introduction Personnel information 265 xvii
10 25.3. Personnel policy planning Personnel policy Terms of employment Mobility Management development Technical development Appraisal Job evaluation Personnel monitor Flexible employment conditions I Love Tax 278 Appendix: DTCA Indicators 279 xviii
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