Peter Kavelaars, Professor of Fiscal Economics at Erasmus School of Economics, was a guest at BNR Nieuwsradio to comment on the news that the number of book audits carried out by the Dutch’ Tax and Customs administration on small and medium sized enterprises (SMEs) has fallen since 2013, from 39,000 to less than 20,000. This is in contrast to the news that the number of returns by SMEs has increased since 2000, from 350,000 to 735,000. According to State Secretary Menno Snel, no relevant risks were discovered in 2016 in 83 percent of SMEs’ corporate income tax returns. Kavelaars speaks of a worrying development.
According to Kavelaars, the lack of personnel is not an argument, as a controller earns himself back after a few inspections and, thus, quickly contributes to a fuller state treasury. ‘There must be more capacity, which is not good for the tax morale.’
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The entire item can be found on BNR Nieuwsradio, 21 February 2019 (in Dutch).