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Exploring alternatives to the late payment penalty scheme

This study "Exploring alternatives to the late payment penalty scheme" looks at the potential alternatives for the current late payment penalty regime and looks at whether additional compliance tools could be implemented to support increased tax compliance.

Identifying sanction thresholds among SME tax debtors: An overview

This report "Identifying sanction thresholds  among SME tax debtors: an overview"  reviews our current financial sanctions for the late payment of tax and explores the factors underlying why a taxpayer might not pay on time. The reports also presents several non-monetary sanctions that may effectively encourage small and medium sized enterprises (SME's) to comply.