Belastinggedrag en 'tax culture': de wisselwerking tussen de fiscale geschiedenis van België in de 19de eeuw en actuele concepten

The multidisciplinary tax research has developed several understandings which could be inspirational for the historiography of the Belgian tax system. At the same time an historical approach to tax culture can open up relevant prospects for present-day policies. An analysis of determining factors of tax behaviour avails insight into the maturation of a tax culture and tax mentality. What are the difficulties and sensitivities the tax authorities have to deal with? Where do they originate? How can they be understood? The Belgians appear to consider tax fraud as a national sport. How can this be... Mehr ...