Zoekresultaat: 6 artikelen

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Inspectietoezicht op de Belastingdienst in internationaal perspectief

Tijdschrift Bestuurskunde, Aflevering 1 2021
Trefwoorden inspection supervision, Tax and Customs Administration, international comparative, Charter of the rights of taxpayers, quality of public service
Auteurs Drs. Pieter Welp en Dr. Meike Bokhorst
SamenvattingAuteursinformatie

    The cabinet has decided to set up a national inspectorate with the task of supervising the quality and the rule of law of the public services provided by the tax authorities. The reason for this is the persistent problems surrounding the Tax and Customs Administration for years (organization, management, IT, personnel) and more recently the crisis surrounding the supplementary child benefit. The Netherlands is not the first and will soon not be the only country with a special regulator for the tax authorities and which focuses on legal protection of taxpayers and the quality of the service. In this article, we ask ourselves how the institution of the new Dutch inspectorate relates to the situation in various foreign countries and we examine which dilemmas and policy questions these raise. We note that with this new inspection the Netherlands is in tune with the situation in various foreign countries. Regarding the relationship and cooperative relationship with the National Ombudsman, the guarantee of the independent and impartial exercise of inspection supervision and the increasing importance of a Charter of the rights of taxpayers, a few important policy questions remain in a comparative sense.


Drs. Pieter Welp
Drs. P. Welp is senior wetenschappelijk onderzoeker en strategisch adviseur Wetenschapsagenda Toezicht bij Bureau Inspectieraad.

Dr. Meike Bokhorst
Dr. A.M. Bokhorst is senior onderzoeker bij de Universiteit Utrecht en senior wetenschappelijk medewerker bij de Wetenschappelijke Raad voor het Regeringsbeleid.
Thema-artikel ‘Uitgesproken Bestuurskunde’

Europese regelgeving: meer dan de som der delen?

Tijdschrift Bestuurskunde, Aflevering 2 2019
Trefwoorden European Union, EU legislation, evaluation, implementation, European administrative networks
Auteurs Prof. dr. Ellen Mastenbroek
Samenvatting

    Evaluations of EU legislation can fulfill a key role in the European policy process. They can provide the knowledge base required for political accountability towards the electorate, and form a basis for the improvement of existing legislation. This article introduces a research agenda in the realm of the ex-post evaluation of EU legislation, which comprises two research lines. The first strand comprises research into ex post legislative evaluations conducted by the European Commission. This research is innovative, because EU policy researchers so far have barely touched upon evaluation, as a final and important stage in the EU policy cycle. By assessing evaluation critically, we can ascertain to what extent the EU’s ex-post evaluation system is more than an instrument, aimed at increasing the EU’s legitimacy. The second research strand is own evaluation research, focusing on the role of European administrative networks- intergovernmental structures that have been established to improve the implementation of EU legislation by the member states. By critically evaluating the functioning and effectiveness of these networks, I hope to be able to find out whether and under what conditions these network structures are more, than the sum of their national parts.


Prof. dr. Ellen Mastenbroek
Artikel

Voorlopige contouren van bestuursgericht toezicht

Empirische inzichten in jonge praktijken van bestuursgericht toezicht

Tijdschrift Bestuurskunde, Aflevering 4 2018
Trefwoorden Governance, Regulation, Oversight
Auteurs Prof. dr. Thomas Schillemans, Dr. Meike Bokhorst, Dr. Marieke van Genugten e.a.
Samenvatting

    The regulatory agencies in various public service sectors are said to be changing (some) of their regulatory attention issues of internal governance of organizations in education, health care en social housing. This paper aims to assess how (if, at all) responsible actors within those organizations experience this shift in regulatory focus. We report on the findings from a survey with modest N, distributed at an early stage of this new policy. The paper shows that respondents have fairly divergent views on whether or not this regulatory shift has indeed occurred, something which is not uncommon for a new policy. We distinguish three mechanisms through which governance-based oversight may have an impact on public service providers. This new regulatory regime could 1) have an agenda-setting effect within organizations, could 2) stimulate organizational decision-makers to take well-considered decisions and could 3) induce a sense of relational felt accountability towards the regulator.


Prof. dr. Thomas Schillemans

Dr. Meike Bokhorst

Dr. Marieke van Genugten

Dr. Mirjan Oude Vrielink
Artikel

Naar bestuursgericht toezicht in de zorg: een zoektocht naar passendheid

Tijdschrift Bestuurskunde, Aflevering 4 2018
Trefwoorden healthcare governance, management-oriented regulation, experimenting, recoupling, reflective regulation
Auteurs Dr. Annemiek Stoopendaal en Dr. Hester van de Bovenkamp
Samenvatting

    In this article, we discuss how regulation of governance in healthcare has been shaped over the past decade. We describe the presuppositions under this movement. Searching and balancing was needed to meet the complexity of care management. This has to do with the fact that the external pressure on the regulator after incidents is high. Due to this pressure, it is necessary to constantly ensure that management-oriented regulation does not narrow to the supervision on the actor with final responsibility. The regulation of good governance requires reflectivity of the inspectors and is aimed at stimulating recoupling between management and shop floors. This requires space for experimentation for both managers and inspectors. To provide this space, we do not only need a political and social debate about the quality of care and its management, but also attention and appreciation for the difficult considerations of organizing care.


Dr. Annemiek Stoopendaal

Dr. Hester van de Bovenkamp
Artikel

Wat is het effect van transparante toezichthouders op het vertrouwen van de burger? Een experimentele studie.

Tijdschrift Beleid en Maatschappij, Aflevering 1 2017
Trefwoorden Trust, Transparency, Regulator, Randomised control trial, Experiment
Auteurs Prof. mr. dr. Femke de Vries, Dr. Wilte Zijlstra en Dr. Stephan Grimmelikhuijsen
SamenvattingAuteursinformatie

    Transparency is said to be paramount for citizen’s trust in (semi-)governmental organizations, such as regulators and supervisory bodies, yet there is little empirical research in this area.
    In an experiment we investigated the effect of different forms of transparency on citizen trust in a Dutch financial regulator. Our measure of trust consisted of three components: Competence, Benevolence and Integrity. Two types of transparency were used (rationale transparency and process transparency) in three different scenarios, one positive for the regulator and two negative.
    Transparency, and especially when focused on the ‘why’ (rationale) led to slightly more trust by citizens. This effect was most pronounced in the Competence-component of our trust-measure. Interestingly, even being transparent about negative news – i.e. admitting that mistakes were made and focusing on the ‘why’ – does not necessarily decrease trust. In contrast, negative information that focused on the ‘how’ (process transparency) yielded a negative effect on trust.
    We conclude that even when the message portrays negative information about the regulator, it pays to be transparent and communicate about it. Information should focus on explaining the rationale and underlying principles of a decision, and less on how the decision was taken.


Prof. mr. dr. Femke de Vries
Prof. mr. dr. Femke de Vries is bijzonder hoogleraar toezicht aan de faculteit Rechtsgeleerdheid, Universiteit van Groningen, en bestuurslid bij de Autoriteit Financiële Markten.

Dr. Wilte Zijlstra
Dr. Wilte Zijlstra is toezichthouder Expertisecentrum Consumentengedrag, Autoriteit Financiële Markten.

Dr. Stephan Grimmelikhuijsen
Dr. Stephan Grimmelikhuijsen is universitair docent aan de Utrechtse School voor Bestuurs- en Organisatiewetenschap, Universiteit Utrecht.

Bart Haeck
Licentiaat in de Rechten. Politiek redacteur bij De Tijd.
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