A preparatory seminar in Bonn leading up to the Annual Meeting in JohannesBurg in August of this year.
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.
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.
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.
Willem van Boom is organising a research conference on litigation, cost rules, funding and behaviour of litigants, funders, lawyers and courts.