Consultatie bij fiscale wetgeving

Abstract

The key objective of this research is to design a consultation model for the legislative process in fiscal matters. When tax laws are being drafted, such a model can be used as a tool to select the best possible consultation variant and the suitable stakeholders. I have analyzed six consultation methods with the aim of providing a framework for selecting the most effective one(s). I have described the structure and possible variants of each of these six methods and I have explained their strengths and weaknesses. Of fiscal stakeholder groups that may be consulted there are seven: taxpayers; tax consultants and their professional organizations; interest groups; academics; judges and the National Ombudsman; foreign authorities; and internal stakeholders. I have identified the consultation purposes to which the various stakeholder groups can usefully contribute as well as the considerations underlying the choice whether or not to consult a particular stakeholder group. As the manner in which a consultation procedure is executed can be a decisive success factor, the key stages of a sound consultation procedure and the considerations underlying them are also an integral part of this research.