Zoekresultaat: 3 artikelen

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Tijdschrift Bestuurskunde x Jaar 2021 x
Vrij artikel

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

Weerbarstige lokale inpassing van geo-energieprojecten

‘Localism’ en ‘soft power’ als handelingsperspectief voor gemeenten?

Tijdschrift Bestuurskunde, Aflevering 1 2021
Trefwoorden subsoil interventions, network management, Localism, Participation
Auteurs Dr. ir. Geert Roovers en Dr. Mike Duijn
SamenvattingAuteursinformatie

    Subsoil interventions in the Netherlands are crucial elements in the transition to a sustainable energy future. These subsoil interventions concern reduction of fossil energy mining, extraction of thermal energy, energy storage and CSS storage. These geo projects cause tensions. Planning under the mining law leads to local resistance, debate and often delay or cancelling of initiatives. The central characteristics of this planning are an important cause. As the transition to sustainable energy asks for more interventions in the subsoil, these tensions get problematic, and hinder the transition. In this article we investigate this problematic nature of planning under the mining law. In examples we show the problems, and accordingly we analyse them. We explore a more prominent role of local actors, using localism and soft power. With this article we want contribute to national and international discussions about the planning and governance of subsoil initiatives and strengthening of local involvement in these.


Dr. ir. Geert Roovers
Dr. ir. G. Roovers is lector Bodem en ondergrond aan de Saxion hogeschool en senior adviseur bij Antea Group.

Dr. Mike Duijn
Dr. M. Duijn is senior onderzoeker en managing director GovernEUR, Erasmus Universiteit Rotterdam.
Thema-artikel

Access_open Bestuurlijke manie bij prestigeprojecten: van maquette naar mislukking

Tijdschrift Bestuurskunde, Aflevering 1 2021
Trefwoorden managerial mania, prestigious projects, behavioural public administration, mega projects, checks and balances
Auteurs Dr. Wouter Jan Verheul en Dr. Meike Bokhorst
SamenvattingAuteursinformatie

    Prestigious urban projects demonstrate many insights in the functioning of public administration. Especially, prestigious urban projects can teach us about what we call ‘managerial mania’. Following the perspective of behavioural public administration, this article observes significant characteristics of managerial mania, such as elated behaviour, an exaggerated positive self-image, infectious enthusiasm, selective argumentation, tunnel vision, and an unsubstantiated faith that plans will succeed. As a consequence of managerial mania, prestigious projects are at risk of cost overruns, project fiascos, or underdelivering the expected outcomes promised by politicians or top-level managers. This article explores the phenomenon of managerial mania based on examples of large and controversial urban projects. Furthermore, this article describes and analyses the symptoms of managerial mania, its implications, and its mechanisms. Finally, the authors suggest some means of restraining the most extreme forms of managerial mania.


Dr. Wouter Jan Verheul
Dr. W.J. Verheul is als universitair docent en onderzoeker verbonden aan de afdeling Urban Development Management van de Technische Universiteit Delft en is daarnaast zelfstandig adviseur te Rotterdam.

Dr. Meike Bokhorst
Dr. A.M. Bokhorst is senior onderzoeker bij de Wetenschappelijke Raad voor het Regeringsbeleid (WRR) en is tevens verbonden aan de Universiteit Utrecht.
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