Paying taxes, as determined by the legislature, is a moral obligation owed by members of a community to their community. Question is whether paying taxes has become an exclusively legal affair: a legal obligation towards the state, replacing a moral obligation towards society. This paper tries...

This paper takes as its point of departure the idea of a communicative style of regulation with a focus on communication and dialogue between parties of more equal standing. The Dutch tax administration uses this approach to achieve voluntary compliance – supplementing the traditional...