Tax Law Technical Note最新文献
筛选
英文
中文
Designing Interest and Tax Penalty Regimes
设计利息和税收惩罚制度
Christophe Waerzeggers, Cory Hillier
{"title":"Designing Interest and Tax Penalty Regimes","authors":"Christophe Waerzeggers, Cory Hillier","doi":"10.5089/9781498302012.008","DOIUrl":"https://doi.org/10.5089/9781498302012.008","url":null,"abstract":"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.","PeriodicalId":248347,"journal":{"name":"Tax Law Technical Note","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127792786","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
影响因子
展开
类型
展开
期刊
展开
全部
Acc. Chem. Res.
ACS Applied Bio Materials
ACS Appl. Electron. Mater.
ACS Appl. Energy Mater.
ACS Appl. Mater. Interfaces
ACS Appl. Nano Mater.
ACS Appl. Polym. Mater.
ACS BIOMATER-SCI ENG
ACS Catal.
ACS Cent. Sci.
ACS Chem. Biol.
ACS Chemical Health & Safety
ACS Chem. Neurosci.
ACS Comb. Sci.
ACS Earth Space Chem.
ACS Energy Lett.
ACS Infect. Dis.
ACS Macro Lett.
ACS Mater. Lett.
ACS Med. Chem. Lett.
ACS Nano
ACS Omega
ACS Photonics
ACS Sens.
ACS Sustainable Chem. Eng.
ACS Synth. Biol.
Anal. Chem.
BIOCHEMISTRY-US
Bioconjugate Chem.
BIOMACROMOLECULES
Chem. Res. Toxicol.
Chem. Rev.
Chem. Mater.
CRYST GROWTH DES
ENERG FUEL
Environ. Sci. Technol.
Environ. Sci. Technol. Lett.
Eur. J. Inorg. Chem.
IND ENG CHEM RES
Inorg. Chem.
J. Agric. Food. Chem.
J. Chem. Eng. Data
J. Chem. Educ.
J. Chem. Inf. Model.
J. Chem. Theory Comput.
J. Med. Chem.
J. Nat. Prod.
J PROTEOME RES
J. Am. Chem. Soc.
LANGMUIR
MACROMOLECULES
Mol. Pharmaceutics
Nano Lett.
Org. Lett.
ORG PROCESS RES DEV
ORGANOMETALLICS
J. Org. Chem.
J. Phys. Chem.
J. Phys. Chem. A
J. Phys. Chem. B
J. Phys. Chem. C
J. Phys. Chem. Lett.
Analyst
Anal. Methods
Biomater. Sci.
Catal. Sci. Technol.
Chem. Commun.
Chem. Soc. Rev.
CHEM EDUC RES PRACT
CRYSTENGCOMM
Dalton Trans.
Energy Environ. Sci.
ENVIRON SCI-NANO
ENVIRON SCI-PROC IMP
ENVIRON SCI-WAT RES
Faraday Discuss.
Food Funct.
Green Chem.
Inorg. Chem. Front.
Integr. Biol.
J. Anal. At. Spectrom.
J. Mater. Chem. A
J. Mater. Chem. B
J. Mater. Chem. C
Lab Chip
Mater. Chem. Front.
Mater. Horiz.
MEDCHEMCOMM
Metallomics
Mol. Biosyst.
Mol. Syst. Des. Eng.
Nanoscale
Nanoscale Horiz.
Nat. Prod. Rep.
New J. Chem.
Org. Biomol. Chem.
Org. Chem. Front.
PHOTOCH PHOTOBIO SCI
PCCP
Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX
EndNote
RefMan
NoteFirst
NoteExpress
求助内容：
应助结果提醒方式：请完成安全验证×
京公网安备 11010802042870号
