Voorlichting door de Belastingdienst in rechtsstatelijke context: een juridisch en communicatiewetenschappelijk onderzoek naar gewekt vertrouwen

Abstract

This research presents a multidisciplinary study of information provided by the Dutch Tax and Customs Administration in a context of the rule of law and its implications for the application of the principle of legitimate expectations in Dutch tax law. The study involves both the legal perspective and the citizens' perspective.

This study subjects the current legal position to a critical analysis and – partly based on insights from linguistics and communication science – explores options for improvement. The central question is: ‘Should the application of the principle of legitimate expectations in the provision of information by the Dutch Tax and Customs Administration to citizens be re-evaluated, and if so, how?’