Report for the European Association of Tax Law Professors 2015 Congress : 'Tax Penalties as Instruments of Cooperative Tax Compliance Regimes'

This is a thematic report on the topic of "Administrative Surcharges: Instruments of Cooperative Tax Compliance Regimes" for the 2015 annual meeting of the European Association of Tax Law Professors in Milan. Professors participating in the meeting were surveyed regarding their countries' use of tax penalties and other surcharges. The Report first examines how the surveyed countries use tax surcharges, and for what purposes. It then briefly considers from a theoretical perspective how penalties can best help foster tax compliance