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Belasting is een noodzaak

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(1)Tilburg University. Belasting is een noodzaak Gribnau, J.L.M. Published in: Het Financieele Dagblad. Publication date: 2008 Document Version Publisher's PDF, also known as Version of record Link to publication in Tilburg University Research Portal. Citation for published version (APA): Gribnau, J. L. M. (2008). Belasting is een noodzaak. Het Financieele Dagblad, 11-11.. General rights Copyright and moral rights for the publications made accessible in the public portal are retained by the authors and/or other copyright owners and it is a condition of accessing publications that users recognise and abide by the legal requirements associated with these rights. • Users may download and print one copy of any publication from the public portal for the purpose of private study or research. • You may not further distribute the material or use it for any profit-making activity or commercial gain • You may freely distribute the URL identifying the publication in the public portal Take down policy If you believe that this document breaches copyright please contact us providing details, and we will remove access to the work immediately and investigate your claim.. Download date: 18. okt. 2021.

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(3) m¡• §§• AA¡ dm mÎåZŠÜœA•m¡dm ¡m܌mZ§Î΍mmÎdm z§åÜ ¡ mm¡ PmŒ –AÒ܍¡AA¡zÜm ÜmÎ Î§§ÜÜm ëA¡ Î卜  Þ œ–¡¼ ?§¡dmÎ  2 •A¡ dm m–AÒ܍¡Œ dm¡ÒÜ dm ëm–m ÜA•m¡ ¡mÜ AA¡ m¡ •A¡ Š” dm åÜmÎÒÜ Z§œ¶–mím Pm–AҌ ܍¡ìm܁m덡 ¡mÜ åÜë§mÎm¡¼ !AAÎ 2–”•Ü¡œddm–Òmm¡¶–AA Ümò”¡mì§Îdm¡ë§§Îdm m–AÒ܍¡Œ dm¡ÒÜ ìAAÎ ŠmÜ ÜÎAdÜ§¡mm– §œ œAÒÒA–m ¶Î§ZmÒÒm¡ AAܼ A œAAÎ ¡A` Î卜 ra| œ–”§m¡ PmŠA¡dm–dm AA¡zÜm¡a Öa| œ–”§m¡ åÜPmÜAA–dm ܧmҖAm¡ m¡ Î卜 ÞaÞ œ–”§m¡ åÜŒ më§mÎdm Z§¡ÜΧ–mÒ ¡ ãôôÖ¼ -mÎZm¡Üåmm– AAÜ ŠmÜ dA¡ œÒŒ ÒZŠm¡ §œ ¡mÜ ò§ ëmm– z§åÜm¡a œAAÎ dm APÒ§–åÜm AA¡ÜA––m¡ ò”¡ ëmΧ¡ÜÎåÒÜm¡d¼ –Ò mÎ §¶ dmòm ÒZŠAA– mÜÒ z§åÜ AAÜa AAÜ ŠmÜ ëAA• §md z§åܼ mm¡ 짡dmÎ dAÜ dm ÒÜAAÜÒÒmZÎmÜAÎÒ ëA¡ ¡A¡Zp¡ PmŒ Җ§§Ü ¡ Üm Î”¶m¡¼ ” AAÜ ŠmÜ AåŒ.

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(5) AÜ –mdÜ Ü§Ü Î΍ÜA܍m m¡ zÎåÒÜÎA܍m¼ mmzÜ dAÜ ¡ë–§md §¶ Šå¡ zÒZAA– mdÎAÄ 2m ìm¡ Z§¡Œ ÜΧ–m ëA¡ ܧmҖAm¡ P”맧ÎPmm–d PmÜm•m¡Ü mm¡ –Am ¶A••A¡Ò¼ 2§ZŠ òA– dÜ ¡mÜ Ò¡m– –mdm¡ Ü§Ü mm¡ ëmΌ œ¡dmÎdm ¡A–m덡 ëA¡ dm Pm–AҌ ܍¡ìmܼ 4Ü mœ¶ÎÒZŠ §¡dmÎò§m• P–”•Ü ¡Aœm–”• dAÜ dm ¶A••A¡Ò œAAÎ mm¡ m΍¡m ¡ë–§md ŠmmzÜ §¶ dm Z§œ¶–A¡Zm ëA¡ dm På΁mμ !AAÎ ò§ådm¡ dmòm œAÒÒA–m z§åŒ Üm¡ ëA¡ dm m–AÒ܍¡dm¡ÒÜ èPmΌ ŠAå¶Ü mm¡ Îmdm¡ œ§m¡ ò”¡ §œ Pm–AÒ܍¡ Üm §¡Üd单m¡Ä

(6) mòm ëÎAA Ò偁mÎmmÎÜ dAÜ ìm Pm–AÒ܍¡ PmÜA–m¡ §œ dm m–AÒ܍¡dm¡ÒÜ Üm z¡A¡ZmÎm¡¼ -ÎmÒÜmmÎÜ dm ¡mÜ §z §¡dmΜAAÜÒa dA¡ Š§mëm¡ ìm §§• ¡mÜ Üm PmÜA–m¡¼ m–AÒ܍¡§¡Üd卌 •¡ A–Ò mm¡ Ò§§ÎÜ •§¶mÎÒÒÜA•¡¼

(7) AÜ Ò ëmm– Üm •§ÎÜ d§§Î dm P§ZŠÜ¼ :A¡Ü ìAAל PmÜA–m¡ ìm Pm–AҌ ܍¡Ä "mÜ ¶ÎœAÎ §œ dm m–AҌ ܍¡dm¡ÒÜ m¡ dm §ëmΊmd Üm z¡A¡Œ ZmÎm¡¼

(8) m §ëmΊmd Ò ÊҖmZŠÜÒË ¡Œ ÜmΜmdAÎ¼ m–AÒ܍¡ PmÜA–m¡ ìm §œ dm ÒAœm¡–m덡 dÎAAm¡dm Üm. ªßªc ;pÑSpp™g. Š§ådm¡¼ !mÜ Pm–AÒ܍¡m¡ z¡A¡Œ ZmÎÜ dm §ëmΊmd œœmÎÒ A––mΖm AZ܍ëÜmÜm¡ Üm¡ PmŠ§mëm ëA¡ dm œAAÜÒZŠA¶¶”¼ -åP–m•m §mdmÎm¡ P”맧ÎPmm–d dm ìm ¡mÜ AA¡ ŠmÜ ¶ÎënŒ¡ÜA܍mz •å¡¡m¡ §ëmΖAÜm¡ ò§A–Ò dmzm¡Òma ”åÒ܍܍ma ¡zÎAÒÜÎåZŒ ÜååÎa mò§¡dŠmdÒò§Îa œ–måŒ ò§Î m¡ Ò§ZA–m 맧Îòm¡¡m¡¼

(9) m œA륆 ¶Î§zÜmmÎÜ §§• ëA¡ PmŒ –AÒ܍¡m¡¼ mÜ ÎmZŠÜ PmÒZŠmÎœÜ œœmÎÒ Ümm¡ Z§¡ÜÎAZÜPÎmå• m¡ dmzÒÜA–¼ 9mÎdmÎ ìAAÎP§ÎÜ dm §ëmΌ Šmd mm¡ –mëm– ¶–A zm–d m¡ Ò܍Œ œå–mmÎÜ P”맧ÎPmm–d ¡¡§ëA܍m¼ !AAÎ Pm–AÒ܍¡m¡ dm¡m¡ §§• §œ dm Ò§–dA΍ÜmÜ ¡ §¡òm œAA܌ ÒZŠA¶¶” Üm §¡dmÎÒÜmå¡m¡ m¡ ë§Îœ Ümmëm¡¼

(10) m¡•AA¡Ò§ZAA–ŒZå–ÜåÎmŒ –m 맧Îòm¡¡m¡ m¡ AZ܍ëÜmÜm¡a P”맧ÎPmm–d 썔•Zm¡ÜÎAa PP–§Œ ܊m•m¡a •å¡ÒÜ m¡ Ò¶§Îܼ $§• ì§ÎŒ dm¡ åÜ dm ÒZŠAܕÒÜ A––mΖm òA•m¡ mz¡A¡ZmÎd 맧Πdm –AmÎm ¡•§Œ œm¡Ò m¡ •A¡ÒAΜm¡ ¡ §¡òm ÒAŒ œm¡–m덡Õ P”맧ÎPmm–d dm ŠååΌ ܧmҖA m¡ ìmΕ–§§ÒŠmdҌ m¡ P”Œ ÒÜA¡dÒåÜ•m΍¡m¡ m¡ §œÒZŠ§Œ –¡Ò¶Î§ÎAœœAËÒ¼ :AÜ Ò dåÒ ŠmÜ m맖 ëA¡ Pm–AҌ ܍¡ §¡Üd单m¡Ä

(11) AÜ ÜÎmzÜ ¡mÜ dŒ ÎmZÜ dm m–AÒ܍¡dm¡Òܼ "mma 맧ΠdmŠm–m§ëmΊmdòA–m̍¡dm΁m–d PmÒZŠ•PAAÎ ò”¡¼ !AAÎ Pm–A¡Î”Œ •mÎ ¡§ Ò dAÜ ¶åP–m•m §mdmÎm¡ m¡Ò§ZA–m맧Îòm¡¡m¡mÜΧzzm¡ ò喖m¡ ì§Îdm¡Õ dAAÎ òA– œmÜ ¡Aœm œ¡dmÎ m–d 맧ΠPmÒZŠ•PAAÎ ò”¡¼ $§• dm œA륆 ì§ÎdÜ mm¡ §¡Œ ëm–mÎ ¶–AAÜÒ¼ ¡ 맧Πò§ëmÎ mÎ A– §¶ dm m–AҌ ܍¡dm¡ÒÜ Pmò卡d òA– ì§Îdm¡a –mdÜ Pm–AÒ܍¡§¡Üd单¡ Ü§Ü mm¡ §¡mìm¡ÒÜ ÎmÒå–ÜAAܼ !¡dmÎ PådŒ mÜ òmÜ dm •ìA–ÜmÜ ëA¡ Pm–AÒ܍¡Œ Šmzz¡ ëmÎdmÎ §¡dmÎ dÎ啼 m–AҌ ܍¡§¡Üd单¡–mdÜdåÒòm•mэmÜ Ü§Ü mm¡ PmÜmÎ ¶ÎmÒÜmÎm¡dm m–AҌ ܍¡dm¡ÒÜ m¡ dAAÎ ¡ ŠmÜ Ü§ZŠ ”åÒÜ §œx !mmÎ Pm–AÒ܍¡§¡Üd卌 •¡ –mdÜ P§ëm¡dm¡ Ü§Ü œmmÎ ¸•§ÒÜPAÎm¹ zÎAådmPmÒÜ΍”d¡¼

(12) AÜ AAÜ Üm¡ •§ÒÜm ëA¡ PmÜmÎm  2Œ¶Î§Œ ZmÒÒm¡¼ $§• ŠmÎ mm¡ AëmÎmZŠÜÒ ÎmŒ Òå–ÜAAܼ m–AÒ܍¡§¡Üd单m¡ÒdåÒ mm¡ §¶Üm¼ ¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼¼. *¶“r¦ Š¶¦ ¦¦¦ ¶€L>Ë €¸ Ñe¶ L“^e >> 1€Ñe¶¸€Âe€Â e€^e e 1€Ñe¶¸€Âe€Â Ñ> /€‡L˶v¦. pagina 11, 10-06-2008 © Het Financieele Dagblad. 

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