Aangiftebelastingen are taxes paid by the tax return method. See the algemene wet inzake rijksbelastingen (link below) for more.

-> "A minimum 14-day period has been formulated for return-based systems, with payroll tax, debits tax and rental business duty in mind. These taxes usually require the lodgment of monthly returns."
http://www.parliament.wa.gov.au/hansard/hans35.nsf/16ab30a03...

-> "This article argues that the Panel was right to retain a return-based tax system, given thePanel’s recommendations for major tax simplification. As long as the return filing obligation is not unduly burdensome–which it would not be under the Panel’s simplification proposals–a filing obligation has significant civic virtues."
http://www.law.ucla.edu/docs/civic_virtues--zelenak.pdf