Designing Interest and Tax Penalty Regimes is popular PDF and ePub book, written by Mr.Christophe J Waerzeggers in 2019-03-18, it is a fantastic choice for those who relish reading online the Business & Economics genre. Let's immerse ourselves in this engaging Business & Economics book by exploring the summary and details provided below. Remember, Designing Interest and Tax Penalty Regimes can be Read Online from any device for your convenience.
Designing Interest and Tax Penalty Regimes Book PDF Summary
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 to punish them if they do—to achieve horizontal equity vis-à-vis compliant taxpayers. As interest and penalties serve very different objectives, they should not be applied in a mutually exclusive manner. This Tax Law IMF Technical Note focuses on the key issues that should be taken into consideration in designing interest and penalty regimes in tax legislations.
Detail Book of Designing Interest and Tax Penalty Regimes PDF
- Author : Mr.Christophe J Waerzeggers
- Release : 18 March 2019
- Publisher : International Monetary Fund
- ISBN : 9781498302012
- Genre : Business & Economics
- Total Page : 20 pages
- Language : English
- PDF File Size : 13,8 Mb
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