Universiteit Leiden

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Inaugural Lecture

Simple taxation – between dreams and reality

Friday 16 September 2016
Rapenburg 73
2311 GJ Leiden

Simplifying tax law increases enforceability, it is claimed. Easier said than done. In his inaugural lecture, Rex Arendsen looks at this issue from the perspective of how to enforce tax law and regulations. He considers taxation as an information system and outlines developments in this system within the historical context; a move from ‘stamps to sockets’.  He uncovers a number of inherent complexities which are closely related to the data-processing nature of tax levying. His analysis has resulted in a review framework for the enforceability of tax legislation.

To continue on this path, research is proposed into (the simplification of) taxation as an information system, both within a historical context as well as within the context of our current complex information society.

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