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this is the recent decision in Austria to apply interest for the period between submission of the tax return (Erklärung) and the point at which payment actually becomes due as a result of the tax authorities' assessment (Steuerbescheid), so this is a kind of interim interest, not interest on late payments.

It applies to payments and refunds of tax ie can be a receipt.

I don't think you'll find a one-word translation because AFAIK we don't have an equivalent. Some jurisdictions require advance payments of tax for various purposes but that's not really the same thing.

There appears to be no corresponding one-word English translation - this new law means that if you pay too much tax, you will receive interest on your overpayment; alternatively, if you have paid too little tax, you will have to pay the taxman interest on what you owe (i.e. your tax liability plus interest). How you word this concept is up to you.