'De kracht van mediation' - Saxion Hogescholen
'De kracht van mediation' - Saxion Hogescholen
'De kracht van mediation' - Saxion Hogescholen
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Inhoudsopgave<br />
1. Samenvatting……………………………………………………………………………………………..1<br />
2. Inleiding……………………………………………………………………………………………………2<br />
2.1 Algemeen…..…………………………………………………………………………………………2<br />
2.2 Aanleiding…………………………………………………………………………………………….2<br />
2.3 Hoofdvraag…………………………………………………………………………………………..3<br />
2.4 Doelstelling…………………………………………………………………………………………..3<br />
2.5 Opbouw scriptie……………………………………………………………………………………..3<br />
3. Bezwaarproces……………………………………………………………………………………………4<br />
3.1 Formeelrechtelijke aspecten bezwaarproces…………..……………….……………………….4<br />
3.2 Administratieve proces bezwaar……………….…………………………………………………10<br />
4. Mediation…………………………………………………………………………………………………12<br />
4.1 Algemeen..…………………………………………………………………………………………..12<br />
4.2 Kosten…………..……………………………………………………………………………………13<br />
4.3 Traject mediation…………….…………….……………………………………………………….13<br />
4.4 Vaststellingsovereenkomst…….…….……………………………………………………………13<br />
4.5 Pilot mediation bij bezwaar Almelo….………………………………………………….………..14<br />
5. Beschrijving onderzoek……………………………………………………………………………….15<br />
5.1 Fiscale mediations via Justitie in de regio Oost…………….………………………………....15<br />
5.2 Medewerking belastingplichtigen………………….……………………………………………..15<br />
5.3 Medewerking inspecteurs……………….…………………………………………………………16<br />
5.4 Vragenformulier………………………….………………………………………………………….16<br />
5.5 Gesprekken inspecteurs………….…….………………………………………………………….16<br />
5.6 Vragenformulier belastingplichtigen….……………………………….………………………....16<br />
6. Resultaten vragenformulier…………………………………………………………………………..18<br />
6.1 Bezwaarfase……….………….…………………………………………………………………….18<br />
6.2 Motivatie deelname mediation……………………………………………………………………20<br />
6.3 Tevredenheid mediation…………………………………………………………………………..21<br />
6.4 Succesfactoren mediation………………………………………………………………………...23<br />
6.5 Beoordeling mediator……...………………………………………………………………………24<br />
6.6 Wat is de <strong>kracht</strong> <strong>van</strong> mediation?.................................................................................. ..25<br />
7. Conclusie…………………………………………………………………………………………………26<br />
8. Lijst met afkortingen…………………………………………………………………………………..27<br />
9. Literatuurlijst…………………………………………………………………………………………….28<br />
10.Overzicht bijlagen……………………………………………………………………………………..29