Taxation, Reciprocity and Communicative Regulation
Willem Witteveen promoted a communicative style of regulation with a focus on communication and dialogue between parties of more equal standing. The Dutch tax administration uses this approach to achieve voluntary compliance – supplementing the traditional command-and-control method of regulation. T...
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| Format: | Article |
| Language: | English |
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Ubiquity Press
2015-09-01
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| Series: | Tilburg Law Review |
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| Online Access: | https://tilburglawreview.com/articles/95 |