Dissertation
Belastingbudget
On 4 March 2021, Michiel Spanjers defended his thesis 'Belastingbudget'. The doctoral research was supervised by Prof. J.P. Boer and Prof. H. Vording.
- Author
- Michiel Spanjers
- Date
- 04 March 2021
- Links
- Leiden Repository
The budgetary impact is one of the determining factors in the creation of tax legislation. At the same time, it is not always clear on the basis of which rules, and in what way, this factor has significance in the tax legislative process. This information gap may hinder parliament's role as a tax co-legislator.Understanding and overview of the budgetary impact of (a part of) a tax bill is indispensable to show meaningful parliamentary involvement in the adoption of a tax law. Only then will parliament, as a tax co-legislator, be able to form a stand-alone position on proposed tax legislation, have the real opportunity to make adjustments to it and control the budgetary impact. The cabinet has an (active) obligation to inform individual MPs. However, parliament often does not appear to be adequately informed about the budgetary impact of tax legislation. In that case, there is no meaningful parliamentary involvement in the adoption of the tax law, which also involves the legitimacy of taxation.
This thesis focuses on when and why, according to parliament, the budgetary information provision is not sufficient for the tasks as a tax co-legislator. Proposals to improve this information provision are also being put forward.