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Designing Interest and Tax Penalty Regimes

Designing Interest and Tax Penalty Regimes »

Source: Designing Interest and Tax Penalty Regimes

Volume/Issue: 2019/1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , and Cory Hillier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 March 2019

ISBN: 9781498302012

Keywords: Tax revenue, Market interest rates, Tax assessments, Interest rates on loans, Tax evasion, administrative penalty, underpayment, tax authority, late payment, taxpayer

Designing Interest and Tax Penalty Regimes...

Designing Interest and Tax Penalty Regimes

Designing Interest and Tax Penalty Regimes »

Volume/Issue: 2019/1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , and Cory Hillier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 March 2019

DOI: http://dx.doi.org/10.5089/9781498302012.008

ISBN: 9781498302012

Keywords: Tax revenue, Market interest rates, Tax assessments, Interest rates on loans, Tax evasion, administrative penalty, underpayment, tax authority, late payment, taxpayer

Designing Interest and Tax Penalty Regimes...