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!

Lisette van der Hel – van Dijk is a professor at Nyenrode Business University holding a chair on effectiveness of regulatory oversight. Her research focuses on effectiveness of (international) tax compliance (risk) management strategies and on international cooperation (Joint Audits) and she publishes on these issues in (international) journals. She developed educational programs on e.g. Tax Assurance in a Digital World, Effectiveness of governmental oversight, Impact of digitalisation and technology on governmental oversight.

  • Professor of Effectiveness of Regulatory Strategies
  • Member of Exam Committee Accountancy, Controlling and Fiscal Law
  • PhD Supervisor
  • Academic director degree program (subject: Tax Assurance)
  • Academic director executive programs (subject: Effectiveness of Regulatory Strategies, Tax Assurance in a Digital world, Data & Technology Innovation in Governmental supervision)

She 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”.

Secondary positions

Lisette is visiting professor at the Erasmus University, VU Amsterdam. Besides she works for the Dutch Tax and Customs Administration as strategic policy advisor in the area of Compliance Risk Management.

International activities

Lisette is internationally active as a chair of the EU Project Group on Outcome measurement for Tax Administrations and the EU Project Group on Compliance Risk Management in a Digital World. She is a member of the EU steering group on Compliance Risk Management and the EU Project Group on Mutual Assistance.

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).