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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.
Article

Like Mother, Like Daughter?

Linkage Between Local Branches and Their National Party Headquarters in Belgium

Tijdschrift Politics of the Low Countries, Aflevering 2 2020
Trefwoorden local branches, national party headquarters, linkage, integration, multilevel parties
Auteurs Kristof Steyvers
SamenvattingAuteursinformatie

    This article scrutinises local-national linkage in Belgium to better understand territorial power relations in multilevel parties. Drawing on a survey of local chairs of national parties, it adopts an innovative, informal and bottom-up approach. The descriptive analysis reveals two central axes in the morphology of linkage: scope (downward support and upward influence) and surplus (benefits versus costs). However, (the valuation of) this interdependence appears as a matter of degree. The explanatory analysis therefore probes into the effect of macro- (between environments), meso- (between parties) and micro- (within parties) level factors. It demonstrates that variance is explained by different parameters. For scope, differences between parties trump those within them. For surplus, specific differences between parties as well as within them matter. The answer to our guiding question is therefore variegated: it depends on for what and for whom.


Kristof Steyvers
Kristof Steyvers is Associate Professor in the Department of Political Science of Ghent University (Belgium). His research is conducted in the Centre for Local Politics, where he focuses on topics such as local political leadership, parties and elections at the local level, local government in multilevel governance and local government reforms (often from a comparative perspective).
Artikel

Het vernieuwde toezicht in het onderwijs

Hooggespannen verwachtingen van kwaliteitszorg, bestuurskracht en maatwerk

Tijdschrift Bestuurskunde, Aflevering 4 2018
Trefwoorden Inspectorate of Education, Renewed customized work approach, Policy Theory, Effects, Supervision
Auteurs Dr. Marlies Honingh, Prof. dr Melanie Ehren en Dr. Cor van Montfort
Samenvatting

    This paper presents the policy theory of the Dutch Inspectorate of Education’s 2017 framework. The framework includes a set of indicators and working methods for the inspections of school boards which are expected to lead to improved quality and organizational learning of the schools and colleges within each board’s portfolio. Inspection feedback, quality assurance, stakeholder involvement and governance are the key mechanisms through which customized inspections are assumed to affect change. These customized inspections start from a set of legal requirements schools and colleges have to meet, but add inspections modules which are agreed on with each school board at the start of an inspection visit. As these inspections are currently being implemented, there is no evidence yet on the validity of these assumptions.


Dr. Marlies Honingh

Prof. dr Melanie Ehren

Dr. Cor van Montfort
Artikel

Access_open Van toezicht op kwaliteit naar toezicht op bestuur

Ontwikkeling van bestuursgericht toezicht in semipublieke sectoren

Tijdschrift Bestuurskunde, Aflevering 4 2018
Trefwoorden Inspection, Governance, Semipublic sector, Quality improvement, Opportunities and risks
Auteurs Dr. Meike Bokhorst, Dr. Marieke van Genugten, Dr. Mirjan Oude Vrielink e.a.
Samenvatting

    In Dutch semi-public sectors of education, healthcare, and housing there is a tendency towards governance based inspection. The attention of inspectorates shifts from inspection on minimum quality standards to inspection on governance based quality improvement. The aim of this special issue is to learn more about the opportunities and risks of governance based inspection. The survey and sector articles show that governance based inspection (1) puts the responsibility of governors to stimulate quality on the agenda, (2) makes governors more aware of the quality targets they want to achieve within their organisations, and (3) has a deregulating effect. However, the risks are (1) reregulation via sector norms, (2) a lack of reality checks, and (3) a narrow focus on governors instead of the quality of public services. Consequently, inspectors have to learn new skills and competences. All in all, governance based inspection can complement but not replace other ways of inspection.


Dr. Meike Bokhorst

Dr. Marieke van Genugten

Dr. Mirjan Oude Vrielink

Prof. dr. Thomas Schillemans
Artikel

De slag om duurzaamheid in de polycentrische regio’s Randstad en Rijn-Roergebied

Tijdschrift Bestuurs­wetenschappen, Aflevering 3 2016
Auteurs Simon Goess MSc, Prof. dr. Ellen van Bueren en Prof. dr. Martin de Jong
SamenvattingAuteursinformatie

    In polycentric urban regions one can find different, mutually related cities without a clear centre. In these regions cities cooperate to attract inhabitants and employment, but at the same time they are each other’s competitors. The Randstad (Netherlands) and the Rhine-Ruhr area (Germany) both can be seen as polycentric regions. The authors explore to what extent these regions possess a common identity and common agenda and to what extent this promotes the sustainability and energy transition of these regions. In both regions identity appears to have grown especially at subregional level, by historically developed spatial-economic profiles of the different cities or suburban regions. In addition the cities in these regions more and more wish to distinguish themselves in the area of sustainability. Every city wants to be the smartest, greenest and healthiest, and to be at the forefront in energy transition and climate mitigation. In the Dutch Randstad this competitive drive especially seems to contribute to the realization of sustainability projects at the local level. And that is exactly why regional cooperation is important: to allocate resources as well as possible and to avoid transfer to others. This can be improved by the development of subregional or regional sustainability visions.


Simon Goess MSc
S. Goess MSc is werkzaam aan de Technische Universiteit Delft. Hij deed in Delft een master op het gebied van Sustainable Energy Technology.

Prof. dr. Ellen van Bueren
Prof. dr. E.M. van Bueren is als hoogleraar Urban Development Management verbonden aan de Technische Universiteit Delft.

Prof. dr. Martin de Jong
Prof. dr. W.M. de Jong is werkzaam als Antoni van Leeuwenhoek Research Professor aan de Technische Universiteit Delft en eveneens verbonden aan de Erasmus Universiteit Rotterdam.
Artikel

Pas op! Over beheerst risico’s beheersen in het governancetijdperk

Tijdschrift Bestuurskunde, Aflevering 3 2015
Trefwoorden risk management, governance, inspection, organization, hybridization
Auteurs Dr. Mark de Bruijne, Dr. Bauke Steenhuisen en Dr. Haiko van der Voort
SamenvattingAuteursinformatie

    Risks taken by some organizations may have considerable impact on society. In this contribution the assessment and management of risk are perceived to take place in a multi-actor setting. Within an organization operators, risk managers, and top managers interact about risk assessments and risk mitigation strategies. Public regulators and inspectorates increasingly focus on risk management systems instead of the operational activities or organizational outputs. Are organizations systematically assessing their risks? This contribution identifies two contrasting perspectives on risk assessment and risk mitigation in literature: risk management and risk governance. An empirical study in three sectors reveals evidence of both perspectives in practice. Companies adopt hybrid approaches, which are essential for the quality of risk assessment and mitigation. Indeed, adopting just one perspective seems dangerous. We conclude that public regulators and inspectorates might provide incentives to focus on just one perspective and suggest two heuristics for public inspectorates that respect hybrid approaches of risk assessment and mitigation.


Dr. Mark de Bruijne
Dr. M.L.C. de Bruijne is als universitair docent werkzaam aan de TU Delft, Faculteit Techniek, Bestuur en Management.

Dr. Bauke Steenhuisen
Dr. M.L.C. de Bruijne is als universitair docent werkzaam aan de TU Delft, Faculteit Techniek, Bestuur en Management.

Dr. Haiko van der Voort
Dr. H.G. van der Voort is als universitair docent werkzaam aan de TU Delft, Faculteit Techniek, Bestuur en Management.
Artikel

Vertrouwen in toezichtbeleid

Tijdschrift Beleid en Maatschappij, Aflevering 3 2014
Trefwoorden Trust, regulatory policy, accountability, control, supervision regime
Auteurs Lydia Paauw-Fikkert MSc, Dr. ir. Frédérique Six en Prof. dr. Paul Robben
SamenvattingAuteursinformatie

    Regulatory supervision and inspection have become key features of public governance, some authors even talk about the ‘audit society’ or the age of ‘regulatory capitalism’. Despite international research showing the importance of trust in supervisory relations, there is still a fierce debate about the role of trust in Dutch supervisory relations. Several inspectorates have incorporated trust as a central theme in their supervisory policy. This article describes the role of trust within the policy of the Dutch Healthcare Inspectorate (IGZ). This research addresses four themes in dealing with the concept of trust in supervisory relations: from transparency to accountability, from output performance to performance and risk management, from trust or control to trust and control, and, finally, a special regime for reliable inspectees. The empirical analysis in this paper contributes to the knowledge about the role of trust in supervision (policy) and to the debate about the role of trust in regulatory supervision policy.


Lydia Paauw-Fikkert MSc
Lydia Paauw-Fikkert MSc is senior adviseur bij de Inspectie voor de Gezondheidszorg.

Dr. ir. Frédérique Six
Dr. ir. Frédérique Six MBA is universitair docent aan de VU Amsterdam.

Prof. dr. Paul Robben
Prof. dr. Paul Robben is adviseur bij de Inspectie voor de Gezondheidszorg en bij iBMG-Erasmus Universiteit Rotterdam
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.
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