콘텐츠 바로가기
로그인
컨텐츠

Category Open

Resources

tutorial

Collection of research papers and materials on development issues

home

Resources
Economy General
Industry and Technology IT

Print

Electronic sales suppression : A threat to tax revenues

Related Document
Frame of Image
  • Electronic sales suppression
  • Organisation for Economic Co-operation and Development
  • Organisation for Economic Co-operation and Development


link
Title Electronic sales suppression
Similar Titles
Sub Title

A threat to tax revenues

Material Type Reports
Author(English)

Organisation for Economic Co-operation and Development

Publisher

[Paris].[France] : Organisation for Economic Co-operation and Development

Date 2013
Pages 45
Language English
File Type Link
Subject Economy < General
Industry and Technology < IT
Holding OECD
License

Abstract

This report describes the functions of point of sales systems and the specific areas of risk to tax administrations. It sets out in detail the electronic sales suppression techniques that have been uncovered, in particular “Phantomware” and “Zappers”, and shows how such methods can be detected by tax auditors and investigators. The report also considers a number of strategies adopted in different countries to tackle electronic sales suppression and highlights best practices. In particular, it makes a number of recommendations to countries for addressing this important area of risk.