Project R-16172

The relationship between the accountant and the tax authorities (Research)

Although accountants and the tax authorities share a common interest in principle, namely ensuring accurate financial reporting and compliance with tax regulations, collaboration in practice is not always straightforward. There are indications that collaboration is under pressure. This may be due to mutual dynamics influenced by divergent responsibilities, interests, and expectations, which can sometimes lead to misunderstandings or a lack of coordination. Furthermore, institutional differences, organizational structures, and communication styles can influence how both parties interact. This dissertation focuses primarily on the Belgian context (with potential comparisons with countries where contextual factors are relevant, such as the Netherlands, where the relationship with the tax authorities is very different) and focuses on the interactions between public audit (the tax authorities) and private gatekeepers (accountants) in the SME segment. The aim of this dissertation (PhD) is to gain insight into the perceptions, working methods, and communication mechanisms that shape the collaboration between accountants and the tax authorities. The project explores existing barriers and tensions, as well as opportunities to strengthen collaboration. The expected contribution of this dissertation is twofold. On the one hand, it offers a better understanding of the professional interaction between organizations and the government in the field of tax audit and compliance. On the other hand, it can provide valuable insights for policymakers, accountants, and tax authorities seeking more constructive and transparent collaboration. By systematically mapping the relationship between accountants and tax authorities, a foundation can be laid for better mutual understanding and a more sustainable form of collaboration in the future.

16 October 2025 - 15 October 2029