The article considers a new type of tax control, namely the horizontal monitoring, which, for the first time, was introduced by tax service of the Netherlands in early April, 2005. The horizontal monitoring consists in signing of a special agreement on supervision between a taxpayer and the tax authority. The agreements are of individual nature (differ from each other), however, their meaning is identical. The agreements deal with procedure matters, in particular, the methods and intensity of audit inspections and tax control. The basic principles of the agreement are the collection of all types of tax, the effect of all legal acts, regulations, rights and duties without any restrictions, building relationships of the parties on the basis of transparency, understanding and trust. In this case, certain duties of taxpayers and tax authorities arise. This type of cooperation enables tax authorities to resolve tax disputes and problems of prior years within shorter time periods thus reducing financial resources to exercise control. There are far less appeals to the court. The author points out that if during the interim period one of the parties has objections against the agreement, the parties hold a meeting to discuss the future of the agreement prior to cancel it. The agreement's termination does not come into effect until the parties have an oral discussion. At least once either party informs of its wish to hold such a discussion. The authors analyze the procedure of entering into agreements by and between tax authorities and taxpayers, which exists in the international practice of taxation. The work demonstrates the major advantages and shortcomings of the transparent cooperation and assesses the efficiency of applying this method in the domestic system of taxation.
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