Prof. dr. mr. Lisette van der Hel–van Dijk RA

Lisette van der Hel
  • Effectiveness of Regulatory Strategies
  • Tax Assurance and Tax Supervision including Joint Audits
  • Compliance Risk Management
  • Digitalisation and technology for Tax Supervision
  • Outcome Measurement
  • Mutual Assistance in Tax Matters
  • Tax Assurance & Tax Supervision
Helping people to measure the effects of their activities, is giving them a kick-start for a life long learning!

Prof. dr. mr. Lisette van der Hel–van Dijk RA is a professor at Nyenrode Business University and holds the professorship for the effectiveness of governmental supervision. She is part of Nyenrode's Faculty Research Center for Corporate Reporting, Finance & TaxHer research focuses on the effectiveness of (international) supervision strategies and on international cooperation (e.g. Joint Audits) and she publishes about this in (international) journals. She developed educational programs on among others Tax Assurance in a Digital World, Effectiveness of Government Supervision, Impact of Digitization and Technology on Government Supervision.

  • Professor of Effectiveness of Government Supervision
  • Vice Chairman of the Accountancy, Controlling and Tax Law Examination Committee
  • PhD supervisor
  • Department coordinator Master Tax Law (subject: Tax Assurance)
  • Academic director of executive programs (subject: Effectiveness of Government Supervision, Tax Assurance in a Digital World, Data, Technology & Supervision)

Van der Hel studied accountancy at the Dutch Institute of Chartered Accountants, fiscal economics and fiscal law at Tilburg University and European Fiscal Studies at Erasmus University (Rotterdam). 

In 2009 she obtained her PhD from Nyenrode Business University. The title of her dissertation was 'European cooperation and rules of the game for an intra-Community tax control'. It was a comparative study of the laws and regulations for tax audits in the 27 EU Member States. In 2011 she delivered her inaugural speech, entitled: “Effective together: boost to European tax supervision”.

Most relevant publications

  • 2019_ Company Management’s and Auditor’s Reporting on Going Concern:  Discussion of the Current International Regulatory Framework /Woudenberg, Van der Hel en Kamerling. International Journal of Accounting and Financial Reporting. 
  • 2019_Herijking Horizontaal Toezicht: noodzakelijk kwaad of logisch gevolg? / Van der Hel en Sigle (Tijdschrift voor Toezicht 2019-1). 
  • 2019_Online Platforms: A Market place for Tax Fraud? / van der Hel and Griffioen  (Intertax, volume 47, Issue 4) .
  • 2018_Corporate tax compliance: Is a change towards trust-based strategies justified?/ Sigle, Goslinga, van der Hel, Spekle and Veldhuizen  (Journal of International Accounting, Auditing and Taxation – June 2018). 
  • 2018_Tax and Trust: Institutions, Interactions and Instruments /Goslinga, Van der Hel, Mancini en Van Steenbergen (eds). (Eleven International Publishing, 2018).