Designing Interest and Tax Penalty Regimes /
Nearly all tax systems have some form of interest and tax penalty regimes. Interest payable on any late or underpayment of tax seeks to protect the present value of the tax amount to the government budget, whereas penalties are intended to deter taxpayers from defaulting on their tax obligations-and...
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| Outros Autores: | , |
| Formato: | Periódico |
| Idioma: | English |
| Publicado em: |
Washington, D.C. :
International Monetary Fund,
2019.
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| coleção: | Tax Law Technical Note; Tax Law Technical Note ;
No. 2019/001 |
| Acesso em linha: | Full text available on IMF |