WILLEMSTAD – Half of all entrepreneurs on Curaçao believe that enforcement measures by the Tax Department are applied unfairly in practice, while only 15 percent say the rules are enforced in a fair and equal manner. The remaining group holds a neutral view. This emerges from a recent study conducted by researcher Wim Nijdam.
Nijdam, who is working on a doctoral dissertation, is also involved in supporting the management of the Belastingdienst Curaçao in efforts to improve performance. According to him, attention to tax compliance on the island has increased significantly in recent years. “Audits have been intensified and backlogs are being addressed more actively,” he said.
The study is based on a survey conducted in early 2025 among 1,107 entrepreneurs. Nijdam notes that the overall direction of stricter enforcement enjoys broad support in principle. However, the research also shows that this support is highly dependent on how enforcement measures are implemented and communicated.
Alongside that support, the survey reveals clear concerns. Many respondents expressed doubts about whether tax rules are applied equally and whether administrative procedures are handled with sufficient care. These perceptions, according to Nijdam, directly affect trust in the system.
The findings from Curaçao are not unique, he added. International research consistently shows that taxpayers are willing to accept stricter enforcement as long as it is perceived as fair, consistent, and transparent. Unequal application of rules and poor coordination between different units within tax authorities tend to undermine voluntary compliance.
According to Nijdam, the key conclusion is straightforward: tax compliance can count on public support, but only if it is experienced as just. “It is not the severity of enforcement measures that determines success,” he said. “What matters most is whether entrepreneurs feel that the rules apply equally to everyone and are applied in a clear and understandable way.”
The study highlights the importance for the Tax Department to focus not only on enforcement itself, but also on fairness, transparency, and communication in order to strengthen confidence and long-term compliance among businesses on Curaçao.