English to Italian Bus/Financial Law: Taxation & Customs federalismo fiscale in Spagna

Siamo in ambito di federalismo fiscale in Spagna, vi riporto uno stralcio in cui viene utilizzata l'espressione:
Concerning these taxes, autonomous communities are responsible for the following functions, among others:
- Asses the tax burden.
- Impose sanctions (penalties and interests) for non-compliance.
- Establish the tax return to be filled by taxpayers.
- Provide information and assistance to taxpayers.
- Voluntary and enforced debt collection.
- Investigation.
- Deciding in the appeals of taxpayers against the acts issued by their organisation in the administrative review

Ho reso il secondo punto dell'elenco così: -Imposizione sanzioni (sanzioni e interessi) per inadempienza.
Concordate?
Grazie mille