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Sigrid Hemels. Photo.

Sigrid Hemels

Visiting professor

Sigrid Hemels. Photo.

Anbi’s en het handhavingsbeleid van de Belastingdienst

Charities and the compliance policy of the tax administration

Author

  • Sigrid Hemels

Summary, in English

The compliance policy of the Dutch tax administration does not seem to include charities. In the article it is discussed how charities could be fitted into this compliance policy making use of the compliance pyramid of the Australian tax administration.

Department/s

  • Department of Business Law

Publishing year

2018-02-01

Language

Other

Pages

1-7

Publication/Series

Nederlands Tijdschrift voor Fiscaal Recht (NTFR)

Issue

5

Document type

Journal article

Publisher

Sdu Fiscale & Financiele Uitgevers

Topic

  • Law

Keywords

  • tax compliance
  • charity

Status

Published

ISBN/ISSN/Other

  • ISSN: 1389-6423