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The key objective of this research is to design a consultation model for the legislative process in fiscal matters. N.M.A. van Kreveld will defend her thesis on the 10th of Februari 2016.

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For the purposes of this research I have defined consultation as ‘stakeholder participation in the preparatory stage of the legislative process’. 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 – written consultations, internet consultations, expert meetings, stakeholder meetings, hearings, and focus groups – 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. The scope of the research is primarily, but not exclusively, tax legislation.


Practical information

Promotores: Prof. A.O. Lubbers, Prof. J.L.M. Gribnau

Date and Location
Mw. van Kreveld will defend her thesis on Wednesday the 10th of Februari 2016 at 15:00hrs at the Academybuilding Rapenburg 73, Leiden.