Mr. drs. Bart Jonker RA

Kerngroepvoorzitter belastingrecht
Bart Jonker
  • Tax Theory & Ethics
  • Tax control
  • Formal Tax Law
A day without learning is a day wasted.

Mr. drs. Bart Jonker RA is a doctoral candidate at Nyenrode Business University. He is part of Nyenrode's Faculty Research Center for Corporate Reporting, Finance & Tax and researches the tax administration obligation in the Netherlands. "I'm mainly proud to have co-founded a successful master's program in tax law and the new Master's degree in Fiscal Economics at Nyenrode." Bart studied economics as well as accountancy at the Vrije Universiteit. He then studied tax law at the University of Amsterdam.

Jonker is responsible for the tax courses at Nyenrode. He is core group chairman of the subjects Tax Law 1, 2 & 3 in the Bachelor of Accountancy. In addition, he coordinates the master courses Tax Theory & Ethics and Fiscal leadership in the Master in Tax Law and in the Master in Fiscal Economics. He is also academically responsible for the latter programme.

For the past 10 years, he is working as a technical audit adviser at the Dutch Tax and Customs Administration for Large Enterprises (Belastingdienst Grote Ondernemingen) in Amsterdam. Prior to that, he was, among other things, a supervisor at the Dutch Authority for the Financial Markets (Autoriteit Financiële markten).

Jonker is motivated to train contemporary and socially involved tax specialists and accountants with a critical, academic mind and a strong spirit, who are able to independently dissect problems of organizations in order to formulate an acceptable solution that takes into account the interests of all stakeholders.


Jonker is a bibliophile. Especially when it concerns books on history, philosophy and/or physics, his interest is piqued. He can hardly walk past a bookstore without buying a book. He also enjoys running every day. Finally, he loves the good life. He loves Mediterranean food with a good glass of wine and Scotch whiskey as a finisher.

Most relevant publications

  • Van uitstel komt toch geen afstel? De informatiebeschikking, de vereiste aangifte, de administratieplicht en de omkering van de bewijslast, Tijdschrift Formeel Belastingrecht, nr. 5-6, september 2023.
  • Het formele vinkje, Tijdschrift Formeel Belastingrecht, nr. 1, februari 2023.
  • Heeft klagen zin?, Tuchtrechtelijke aansprakelijkheid van medewerkers van de Belastingdienst, Weekblad Fiscaal Recht 2022/102, 30 mei 2022
  • Beter ten halve gekeerd dan ten hele gedwaald. Art. 52 AWR en de informatiebeschikking. Tijdschrift Formeel Belastingrecht, nr 5, juli 2020.
  • Inzage in de dossiers van de openbaar accountant, Weekblad Fiscaal Recht, nr. 6918, 25 augustus 2011.