| Title: |
Title:
An American Look at Zappers
|
| Authors: |
Authors:
Ainsworth, Richard T., Boston University School of Law, Bosten, MA, USA
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| Contributors: |
Contributors:
HostingInstitution: Physikalisch-Technische Bundesanstalt (PTB), ISNI: 0000 0001 2186 1887
|
| Pages: |
Pages:
7
|
| Languages: |
Languages:
en
|
| DOI: |
DOI:
10.7795/210.20130206P
|
| Resource Type: |
Resource Type:
Text / Article
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| Publisher: |
Publisher:
Physikalisch-Technische Bundesanstalt (PTB)
|
| Relationships: |
Relationships:
IsVariantFormOf: ISBN 978-3-95606-001-4IsPartOf: ISSN 0942-1785 |
| Dates: |
Dates:
Available:
2013
Issued: 2013-03 |
| File: |
File:
Download File
(application/pdf)
172.4 KB
MD5 Checksum: 01d1cbdbb8842afbfc824bbd9001d413 SHA256 Checksum: a4c9c05a8db6697fdf01dbcc9a10ff8b206dba088eddde8fba6c4aee8e2e52af |
| Keywords: |
Keywords:
VAT ;
ECR ;
POS ;
cash register ;
zapper ;
software ;
audit ;
U.S. ;
sales suppression ;
tax loss ;
INSIKA ;
smart card ;
MEV ;
SRM ;
SDC-Mob ;
Fedict ;
Belastingdienst ;
Germany ;
Quebec ;
Belgium ;
Netherlands ;
Norway ;
Sweden
|
| Abstract: |
Abstract:
The U.S. lags behind most other countries in the pursuit of zapper software. Sales suppression catches the attention of the Internal Revenue Service (IRS) only if the manipulation seriously impacts a taxpayer’s annual income. This is only to be expected. The federal government secures revenue primarily through an annual income tax. The U.S. has no broad-based transaction tax, or federal VAT.
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| Remark: |
Remark:
This paper is part of the report: Zisky, Norbert (ed.) ; Wolff, Jörg (ed.): Revisionssicheres System zur Aufzeichnung von Kassenvorgängen und Messinformationen. INSIKA ? Konzept, Umsetzung und Erprobung (= PTB-Bericht PTB-IT-18, doi: 10.7795/210.20130206a) http://dx.doi.org/10.7795/210.20130206a.
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-OAR
