Introduction

The Dutch Government is responsible for the administration of justice, policing,road construction and maintenance.It also provides assistance for people in financial difficulty, care for the elderly, housing subsidies and cultural subsidies. These are all tasks for which individual citizens or businesses are unwilling or unable to bear responsibility . However, they are indispensable elements of good public services. The Ministry of Finance raises the revenue required to perform these tasks and monitors spending.

It is also responsible for laws on taxation and for their implementation. A major branch ofthe Ministry ofFinance is the Tax Administration, which collects money from taxpayers ,in other words businesses and private citizens. This is done annually in the form of taxes and social security contributions. The Tax Administration also inspects taxes and investigates tax fraud.

Tax revenues are spent in line with the agreements reached by the governing coalition. These agreements are set out at the beginning of a parliamentary term in a document stating the Governments’ policy priorities. These are the issues that will receive most attention and therefore most resources.
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