Opposite effect

“Readjustments” – usually entailing retroactive reductions – in the fines levied for violations of tax rules have the opposite of the desired effect and ultimately serve as an incentive for noncompliance.

They also exacerbate a sense of uncertainty with regard to what applies and what does not. And this is not to mention the sense of injustice that must smart among taxpayers who pay their fines in full and on time, and must feel like the mugs of an unreliable state.