Title:
Title:
An American Look at Zappers
Authors:
Authors:
Ainsworth, Richard T., Boston University School of Law, Bosten, MA, USA
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
Publisher:
Publisher:
Physikalisch-Technische Bundesanstalt (PTB)
Relationships:
Relationships:
IsVariantFormOf: ISBN 978-3-95606-001-4
IsPartOf: ISSN 0942-1785
Dates:
Dates:
Available: 2013
Issued: 2013-03
File:
File:
Download File (application/pdf) 172.42 kB (176554 Bytes)
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.
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.

Authors

Ainsworth, Richard T., Boston University School of Law, Bosten, MA, USA

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