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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.
Artikel

Het prestatievoordeel van publiek-private samenwerking

Een analyse van transportinfrastructuurprojecten in Nederland

Tijdschrift Beleid en Maatschappij, Aflevering 3 2020
Trefwoorden Public-Private Partnerships (PPPs), Cost Performance, Time Performance, Netherlands, Principal-Agent Relationships
Auteurs Dr. Stefan Verweij, Dr. Ingmar van Meerkerk en Prof. dr. ir. Wim Leendertse
SamenvattingAuteursinformatie

    Compared to regular contracts, infrastructure development and management through Public-Private Partnerships (PPPs) is expected to lead to better cost and time performance. However, the evidence for this performance advantage of PPPs is lacking. This article analyzes the performance differences of projects with a Design-Build-Finance-Maintain (DBFM) contract (a type of PPP) and a Design-and-Construct (D&C) contract. Project performance data were collected (N = 65) from the Project Database of Rijkswaterstaat and analyzed using non-parametric tests. Rijkswaterstaat is the executive agency of the Ministry of Infrastructure and Water Management. The results show that DBFM-projects have a significantly higher cost performance than D&C-projects. In particular, DBFM-projects have less additional costs related to technical necessities in the implementation phase. Regarding time performance, DBFM-projects seem to perform better although the difference with D&C-projects is not statistically significant. The article discusses explanations for the performance advantage of PPPs, rooted in principal-agent theory. From this discussion, an agenda is presented for further research into the performance advantage of Public-Private Partnerships.


Dr. Stefan Verweij
Dr. Stefan Verweij is universitair docent infrastructuurplanning, governance en methodologie aan de Rijksuniversiteit Groningen, faculteit Ruimtelijke Wetenschappen, basiseenheid Planologie.

Dr. Ingmar van Meerkerk
Dr. Ingmar van Meerkerk is universitair docent bestuurskunde aan de Erasmus Universiteit Rotterdam, School of Social and Behavioural Sciences, afdeling Bestuurskunde.

Prof. dr. ir. Wim Leendertse
Prof. dr. ir. Wim Leendertse is bijzonder hoogleraar management in infrastructuurontwikkeling aan de Rijksuniversiteit Groningen, faculteit Ruimtelijke Wetenschappen, basiseenheid Planologie. Ministerie van Infrastructuur en Waterstaat, Rijkswaterstaat, Grote Projecten en Onderhoud.
Thema-artikel

Gezag volgens een doorgewinterde tussenpaus

Interview met gemeentesecretaris Boudewijn Marinussen

Tijdschrift Bestuurskunde, Aflevering 2 2020
Trefwoorden authority, municipal secretary, local governance, sources of authority, loss of
Auteurs Drs. Gerard van Nunen
SamenvattingAuteursinformatie

    Boudewijn Marinussen feels right at home working in local governance. He has a deep understanding of the balancing act required by the municipal secretary due to his rich experience in local governance. Marinussen’s work as an entrusted person at the Association of Municipal Secretaries entails being a voice for his colleagues’ opinions. In this interview he will ponder the following questions: which sources of authority are essential? What causes a loss in authority, and can this loss be recommended? On the basis of Marinussen’s direct personal experience in local governance and his experience as an entrusted person, he concludes that in cases where authority is coming under pressure, too little is done to ensuring a fast recovery of authority. His advice would be to start earlier with conversations that quicken the healing process.


Drs. Gerard van Nunen
Drs. G.P.M. van Nunen is bestuurskundige en werkt als projectleider en onderzoeker bij onderzoeks- en kennisinstituut Stichting Beroepseer. Hij werkt aan publicaties, onderzoeken en bijeenkomsten over professionaliteit en gezag in de (semi)publieke sector.
Artikel

Aangescherpt bestuursgericht toezicht in de corporatiesector

Het wakend oog van de Autoriteit woningcorporaties onder de loep genomen

Tijdschrift Bestuurskunde, Aflevering 4 2018
Trefwoorden public accountability, regulation strategies, policy change, policy implementation, (social) housing sector
Auteurs Olga Verschuren Msc en Dr. Stefanie Beyens
Samenvatting

    The Dutch social housing sector is still recovering from a series of incidents that harmed the sector’s reputation drastically. Part of the recovery plan is the installation of an independent Housing Authority, who focuses specifically upon the ‘governance’ of housing corporations. This article explores the implementation and development of the Authority’s regulation strategy. It finds that although the strategy sharpens the focus of housing corporations and limits risky circumstances and behavior, it also triggers adverse effects. The Authority should therefore adopt a broader outlook, that is more sensitive to (1) the complexity of the social housing task, and (2) the pathologies of multiple accountabilities being placed upon the corporation(sector).


Olga Verschuren Msc

Dr. Stefanie Beyens
Artikel

Herstel en vertrouwen: professionals, ervaringswerkers en de herstelvisie in de Nederlandse geestelijke gezondheidszorg

Tijdschrift Beleid en Maatschappij, Aflevering 3 2018
Trefwoorden Trust, Recovery, Professionals, Peer specialists, Habermas
Auteurs Marijn Kester MSc en Mr. dr. Olivier Lingbeek
SamenvattingAuteursinformatie

    This text wants to draw attention to the question: How do peer specialists build a bridge between the modus operandi of health care professionals and the lifeworld problems of clients receiving mental health care? The Dutch mental healthcare system has recently been host to a range of new developments. Two new trends can be distinguished, going by the name of ‘Recovery-oriented healthcare’ and the introduction of ‘Peer Specialists’. These coincide with changes in budget and organization of treatment. There is an increased awareness of the need for efficiency and cost reduction in the organization of care. The meaning and use of recovery-centered approaches and working with peer specialists remain fairly marginal enterprises due to ever increasing pressure emanating from execution of regulations and administrative procedures, and an accompanying decrease of professional autonomy. In the light of Habermas’ theoretical framework, it is an emphasis on a system-oriented organization of care that cause new approaches to barely be able to find a considerable place in the contemporary practice of mental healthcare in the Netherlands. Trust is identified as an essential foundation on the basis of which future principles of organization should be developed.


Marijn Kester MSc
Marijn Kester MSc is medisch socioloog.

Mr. dr. Olivier Lingbeek
Mr. dr. Olivier Lingbeek heeft een eigen adviesbureau op het gebied van bestuurlijke vraagstukken met betrekking tot planologie en sociologie.
Artikel

Doorgeven, negeren of vervormen?

Media als kritische transparanteurs van beleid

Tijdschrift Bestuurskunde, Aflevering 4 2016
Trefwoorden transparency, media, policy
Auteurs Thomas Schillemans en Anne Klijn MSc.
Samenvatting

    Transparency is a token of modern governance and is said to serve many different goals. Earlier research has shown that the disclosure of information will only be seen by the public and serve its goals if ‘transparators’, such as news media, pay attention to the information. The news media cannot be expected to be uncritical implementers of transparency policies; they will only do so when the policy and ensuing story fit their criteria for newsworthiness. This paper analyzes when and how news media pay attention to different types of policies serving different types of goals. It does so on the basis of quantitative and qualitative content analysis of 8 important cases of transparency-policies in the Netherlands in the past decade. The analysis shows that, even for these high profile cases, the amount of media attention for disclosed information is limited. The analysis also suggests that the media primarily tend to treat items in neutral or critical frames. Particularly in cases where the disclosed information is about the government itself, media stories seem to be primarily negative. These results suggest, in line with prior research, that transparency-policies may easily fail to be effective.


Thomas Schillemans

Anne Klijn MSc.
Article

Belgian Politics in 2006

Tijdschrift Res Publica, Aflevering 2-3 2007
Auteurs Sam Depauw en Mark Deweerdt
Auteursinformatie

Sam Depauw
Postdoctoral Fellow of the Fund for Scientific Research – Flanders at the KU Leuven.

Mark Deweerdt
MA in Political Science.
Article

Belgian Politics in 2004

Tijdschrift Res Publica, Aflevering 2-3 2005
Auteurs Sam Depauw en Mark Deweerdt
Auteursinformatie

Sam Depauw
Postdoctoral Fellow of the Fund for Scientific Research-Flanders at the University of Leuven.

Mark Deweerdt
Political Journalist of De Tijd.
Interface Showing Amount
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