This research is based on the pressing question whether the task of the Tax Authorities, in strengthening the information position of other supervisors, can be reconciled with the statutory task of the Tax Authorities; a task that is based on the trust of citizens and companies.

The framework wherein the sharing of tax data currently takes place falls short in guaranteeing the trust citizens and companies put in the Tax Authorities. There is neither a weighing up of the interests of citizens and companies, transparency or adequate legal protection. This gives supervisors the ability to have access to data without a statutory ground. This all without the knowledge of the citizens and companies which are involved. In this way, the trust of citizens and companies in the Tax Authorities will not improve. It may even obstruct the Tax Authorities in the performance of their tasks.

Tax Authorities have a legal basis for sharing data. But the way Tax Authorities share data currently is not in accordance with the legal basis for sharing data. This does not imply that there is no possibility at all for the Tax Authorities to fulfill a role within the nationwide supervision. However, it does require a framework wherein both the weighing up of the interests of citizens and companies together with their positions are involved. So therefore the author has formulated some recommendations on how to achieve this.

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G.J.M.E. de Bont (Guido) , R.N.J. Kamerling (Robert)
Fiscale Monografie├źn
Business-Society Management

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