Enhancing Public Accountability in the Netherlands

This article focuses on non-departmental public bodies (NDPBs) in the Netherlands that are funded by public money and whose task is defined by law. In terms of public spending, the service delivery role of NDPBs is quite extensive, and they are investing in new ways of enhancing their efficiency, the quality of their services, and the confidence of those with whom they deal. The notion of broad public accountability applies: NDPBs are

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Performance Budgeting in the Netherlands

Performance-based budgeting seems to be a promising tool for improving the management and accountability of public finances. However, its application causes many difficulties. This article briefly reviews international experience with performance-based budgeting and explores its application in the Netherlands since the late 1990s, including a case study of the Safety Programme. The focus is on transparency and the quality of the

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The Dutch Fiscal Framework

Major features of the Dutch fiscal framework are the trend-based fiscal framework with real net expenditure ceilings for the whole term of government, the role of independent organisations like the Central Planning Bureau (CPB), Statistics Netherlands and the Netherlands Court of Audit, and the intermediary role of the National Advisory Group on Budgetary Principles. This article describes the Dutch fiscal framework, its role in

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Performance Budgeting in the Netherlands

This article discusses the reforms introduced in the Netherlands since the 1980s to improve the transparency and efficiency of government programmes: programme budgeting, policy orientation, and interdepartmental policy reviews. The impact on the budget structure and process is described. An annex explains some typical characteristics of the Dutch budgetary process.

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Better Regulation: Synthesis of the reports on Denmark, Netherlands, Portugal and United Kingdom

The EU 15 project is a partnership between the OECD and the EU Commission. It aims to assess regulatory management capacities in 15 member states of the EU, describes trends in their development, and identifies gaps in relation to good practice.

Better Regulation in the Netherlands

The EU 15 project is a partnership between the OECD and the EU Commission. It aims to assess regulatory management capacities in 15 member states of the EU, describes trends in their development, and identifies gaps in relation to good practice.

Aid for Trade at a Glance 2009 - Netherlands

The Aid for Trade at a Glance 2009: Maintaining Momentum report presents the results of the second monitoring exercise of the Aid for Trade Initiative and documents its success so far.

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Guidance Note - Compliance Management of Large Business Task Group: Experiences and Practices of Eight OECD Countries

Large business taxpayers have different characteristics and tax compliance behaviour and, therefore, present different risks to the revenue. To manage risks effectively, the revenue body needs to develop and implement strategies (e.g. law clarification, taxpayer education, improved service, more targeted audits) that are appropriate to the unique characteristics and compliance issues presented by large business. Recognizing that

Agreement between the Kingdom of the Netherlands and Bermuda on the exchange of information with respect to taxes

Bermuda and The Netherlands have today signed a bilateral agreement for exchange of information for tax purposes.

Agreement between Turks and Caicos and Netherlands for the exchange of information relating to tax matters

Agreement between Turks and Caicos and Netherlands for the exchange of information relating to tax matters