| Title: | An American Look at Zappers |
| Authors: | Ainsworth, Richard T., Boston University School of Law, Bosten, MA, USA |
| Contributors: | HostingInstitution: Physikalisch-Technische Bundesanstalt (PTB), ISNI: 0000 0001 2186 1887 |
| Pages: | 7 |
| Language: | en |
| DOI: | 10.7795/210.20130206P |
| Resource Type: | Text / Article |
| Publisher: | Physikalisch-Technische Bundesanstalt (PTB) |
| Relationships: | IsVariantFormOf: ISBN 978-3-95606-001-4 IsPartOf: ISSN 0942-1785 |
| Dates: |
Available: 2013 Issued: 2013-03 |
| File: |
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| 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: | 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. |
| 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. |