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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.
Vrij artikel

Ontwerpprincipes voor betere burgerparticipatie

Tijdschrift Bestuurskunde, Aflevering 1 2020
Trefwoorden citizen participation, equality, law-making, local policy
Auteurs Dr. Menno Hurenkamp en Prof. dr. Evelien Tonkens
SamenvattingAuteursinformatie

    Citizen participation is a regular feature of recent legislation and policymaking. However, more often than not, the goals of participation remain implicit. As a consequence, exclusion mechanisms well known from the literature keep coming back. A current example is the Dutch Environment and Planning Act, which is expected to enter into force in 2021. In this article we use this Act to identify the exclusion mechanisms at work and suggest an alternative wording.


Dr. Menno Hurenkamp
Dr. M. Hurenkamp is publicist en is als politicoloog verbonden aan de Universiteit voor Humanistiek en de Universiteit van Amsterdam.

Prof. dr. Evelien Tonkens
Prof. dr. E. Tonkens is hoogleraar Burgerschap en humanisering van de publieke sector aan de Universiteit voor Humanistiek.
Artikel

Lokale energiecoöperaties: nieuwe spelers in de energie

Tijdschrift Bestuurskunde, Aflevering 2 2015
Trefwoorden energy co-operatives, wind energy, solar parks
Auteurs Hans Elzenga en Anne Marieke Schwencke
SamenvattingAuteursinformatie

    Currently, in the Netherlands there are about 150 energy co-operatives are actively working on the promotion of energy use reduction and renewable energy production. Among them are 15 experienced wind energy co-operatives that started almost 25 years ago, but the majority started in 2007 or later. Their aim is to mobilize investments in local renewable energy and social projects, and to use the revenues to enhance the local economy and social cohesion. The members of the co-operative become co-owners of the production units and collectively decide about the allocation of the revenues for new energy projects.In practice, new, inexperienced co-operatives in particular have difficulties realizing larger projects like wind turbines and solar parks. Fierce resistance from the local community is hampering wind projects, while limited financial support (i.e. subsidies) is the main obstacle for the realization of solar parks. In our view, it would help Dutch co-operatives if local politicians were to take a clear position on wind energy and act accordingly, and if the Dutch government were to broaden the financial support schemes for cooperatively owned and financed solar parks.


Hans Elzenga
H. Elzenga is senior beleidsonderzoeker nationaal klimaat- en energiebeleid bij het Planbureau voor de Leefomgeving. Momenteel is hij betrokken bij de Nationale Energieverkenning 2015 (NEV 2015), en hij heeft voorheen onderzoeken gedaan naar Green Deal beleid energie, energiecoöperaties, warmtepompen, enzovoort.

Anne Marieke Schwencke
A.M. Schwencke (AS I-Search) is zelfstandig energieonderzoeker. Sinds 2012 richt ze zich op de lokale energiemarkt en coöperatieve beweging. Ze werkt samen met partijen als het Planbureau voor de Leefomgeving, ODE Decentraal/HIER Opgewekt, Netbeheer Nederland, Liander, Stichting DOEN en het Programmabureau Warmte Zuid-Holland.
Artikel

Wmo-raden, horizontaal tegenwicht of meewerkend voorwerp?

Een verkennende casestudy naar de invloed van vijf Wmo-raden

Tijdschrift Bestuurskunde, Aflevering 3 2012
Trefwoorden Social Support Act, Wet maatschappelijke ondersteuning, municipalities
Auteurs Lotte Penning en Tamara Metze
SamenvattingAuteursinformatie

    In 2010 the Netherlands Institute for Social Research (SCP) concluded that the Social Support Act (Wet maatschappelijke ondersteuning, Wmo) is successful as it leads to greater coherence in policies, and because the public Wmo-advisory councils are satisfied with the role they play. Wmo councils provide solicited and unsolicited advice to municipalities. They defend citizens’ interests against those of health care providers and insurance companies. Despite the positive results of the SCP study, there is an ongoing debate about the restyling of the Wmo-councils to increase their influence on local policy making. Some studies even call for a national council to prevent bargaining between the Associations of Dutch Municipalities (VNG) and the Ministry of Health, Welfare and Sports (VWS).

    In this exploratory article, the authors analyse the influence of five local Wmo-councils - Alkmaar, Delft, Kerkrade, Tilburg and Utrecht - on local policy making. They examined the recognition and authority of these five councils and studied if municipalities heeded their advice. The article shows, that Wmo-councils themselves are dissatisfied with the influence they have. Subsequently, it demonstrates that municipalities anticipated the actions of Wmo-councils but hardly ever changed their policies accordingly. Wmo-councils are meant as a horizontal counterweight but are in danger of not being taken seriously.


Lotte Penning
L. Penning MA werkt als trainee via PBLQ HEC, consultants voor ICT en bestuur in de publieke sector.

Tamara Metze
Dr T. Metze is universitair docent aan de Tilburgse School voor Politiek en Beleid

Arjen Boin
Dr Arjen Boin is verbonden aan het department bestuurskunde van de Universiteit Leiden.

Michel van Eeten
Dr Michel van Eeten is universitair hoofddocent aan de Faculteit Techniek, Bestuur en Management van de Technische Universiteit Delft.
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