Investigation Methodology for Information-Driven Horizontal Fiscal Supervision: A Dutch Approach to Improving Effective Law Enforcement

Abstract

Modern times require more effective and efficient law enforcement strategies. To become effective, law enforcement agencies and its supervisors have to become more agile, i.e., adaptive to new modes of behaviour of the ones subjected to their supervision. In this article we present an investigation methodology that enables supervisors to optimize the use of information and decide on the best strategies when designing their compliance monitoring systems. The theoretical background that was used for developing this methodology comes from scientific disciplines including artificial intelligence, business economics and legal philosophy. While this methodology is applicable in other domains as well, we will illustrate the methodology with examples from tax law.