A Tailor-Made Approach to Fiscal Supervision: An Evaluation of Horizontal Monitoring

Journal
International; Netherlands
Bulletin for International Taxation 2012 (Volume 66), No. 10
In 2011, the Netherlands State Secretary for Finance established an independent Committee to evaluate the “horizontal monitoring” programme of the Tax Administration. The Committee, of which the authors were members, analysed opportunities and risks, measured the results and success of horizontal monitoring and made recommendations for future development.