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Author: Richard Thompson Ainsworth Publisher: ISBN: Category : Languages : en Pages : 32
Book Description
Sales transaction taxes are highly susceptible to technology fraud, which is an inevitable result of today's widespread reliance on technology to document taxed transactions. Technology can be (and is) manipulated to defeat the collection of these taxes. Both the U.S. retail sales tax (RST) and the European value added tax (VAT) are vulnerable to technology-based fraud. This Article concerns sales suppression -- intentionally not recording sales -- in the RST, and at the final stage of the VAT, the retail stage, when tax is collected from final consumers.The modern electronic cash register (ECR)/point of sale (POS) system is vulnerable to fraud. These devices are essentially computers with programming that is molded to meet the commercial needs of any particular business. This Article will focus on a particular POS system called Profitek, manufactured in Vancouver by InfoSpec, which uses an MS SQL server, and can be purchased with a dedicated sales suppression device -- the Profitek Zapper.The cash register/POS market divides along database lines and the market further subdivides when attributes such as operator language preferences are considered. The market for POS systems is both niche and international, and so are sales suppression software applications. It is common, therefore, to find that the same person who sells an ECR/POS system is also able to provide the business with the zapper that can suppress sales recorded in that specific system. An application that effectively manipulates the digital records of a specific POS system will quickly travel to other countries and states with the associated POS system for which it was designed. This Article follows the InfoSpec/Profitek system and its associated zapper as it migrated from the Canadian restaurant market into the U.S. market.
Author: Richard Thompson Ainsworth Publisher: ISBN: Category : Languages : en Pages : 32
Book Description
Sales transaction taxes are highly susceptible to technology fraud, which is an inevitable result of today's widespread reliance on technology to document taxed transactions. Technology can be (and is) manipulated to defeat the collection of these taxes. Both the U.S. retail sales tax (RST) and the European value added tax (VAT) are vulnerable to technology-based fraud. This Article concerns sales suppression -- intentionally not recording sales -- in the RST, and at the final stage of the VAT, the retail stage, when tax is collected from final consumers.The modern electronic cash register (ECR)/point of sale (POS) system is vulnerable to fraud. These devices are essentially computers with programming that is molded to meet the commercial needs of any particular business. This Article will focus on a particular POS system called Profitek, manufactured in Vancouver by InfoSpec, which uses an MS SQL server, and can be purchased with a dedicated sales suppression device -- the Profitek Zapper.The cash register/POS market divides along database lines and the market further subdivides when attributes such as operator language preferences are considered. The market for POS systems is both niche and international, and so are sales suppression software applications. It is common, therefore, to find that the same person who sells an ECR/POS system is also able to provide the business with the zapper that can suppress sales recorded in that specific system. An application that effectively manipulates the digital records of a specific POS system will quickly travel to other countries and states with the associated POS system for which it was designed. This Article follows the InfoSpec/Profitek system and its associated zapper as it migrated from the Canadian restaurant market into the U.S. market.
Author: R.T. Ainsworth Publisher: ISBN: Category : Languages : en Pages :
Book Description
This article examines how various countries combat the use of electronic sales suppression to commit tax fraud and demonstrate how these examples could be applied to improve Washington state's problematic electronic sales suppression enforcement model.
Author: Publisher: ISBN: Category : Sales tax Languages : en Pages :
Book Description
The purpose of this hearing is to investigate the use of automated sales suppression devices in order to underreport taxable sales and pocket money that should be given to state and local governments.
Author: Richard Thompson Ainsworth Publisher: ISBN: Category : Languages : en Pages : 21
Book Description
The problem of sales suppression fraud is estimated to cost state and local governments $20 billion annually ($2 billion in New York restaurants alone). Modern sales suppression (skimming) is carried out with technology (Zappers and Phantom-ware). Nine undercover sting operations in and around Manhattan and the Bronx by investigators working for New York's Department of Taxation and Finance (NY-DT&F) have identified the SSaaS variant of modern skimming.A striking example of SSaaS may be unfolding in the $1 million sales suppression case against Congressman Michael Grimm (R-NY). It is alleged that Grimm skimmed sales from his Healthalicious restaurant in Manhattan, and it appears at this early stage that SSaaS was the skimming method used. Starting in Buffalo, NY in March 2009, and ending in the Bronx by September of that year, approximately 23 stings were set up by the NY-DT&F looking for Zappers and Phantom-ware. Sting locations were in Buffalo, Schenectady, Albany, Dutchess County, and the Bronx. False restaurants, manned by undercover agents, invited point of sale (POS) system salesmen. Almost all offered to show owners how to suppress sales. The preferred suppression technique was SSaaS. This paper recaps the author's keynote address at the California Board of Equalization's Sales Suppression & Detection Techniques Symposium in Pasadena California, April 28-29, 2014. The paper draws five observations from the NY stings, finds a disturbing conclusion about the extent of this fraud in the NY retail sector, and presents the technological solution that has been adopted in VAT jurisdictions. The solution essentially treats all businesses as an Apple Store. The key to preventing sales suppression fraud is to obtain secure, encrypted transactional sales data from the moment of a sale. The most advanced solution on the market today for accomplishing this was demonstrated at the California Sales Suppression & Detection Techniques Symposium - the Avatar-DTI system. It is explained here.
Author: Richard Thompson Ainsworth Publisher: ISBN: Category : Languages : en Pages : 35
Book Description
Electronic sales suppression (ESS) is a fraud that has been a (prominent) feature of the North American retail business since at least 1996. The first EES case in the US dates from 1981. ESS is a global problem. Depending on the jurisdiction, and the research study consulted, ESS is estimated to be present in 34% (of Canadian), 50% (of German - two studies), and 70% (of Swedish and Slovenian) businesses. It may be the case today, that “you cannot leave home without” encountering (or participating in) ESS.The most common types of sales suppression technology are Zappers and Phantomware programming. In some instances, sales suppression is a personal (hands-on) service offered by installers or ECR/POS sales representatives. This is Sales Suppression as a Service or SSaaS. Recently suppression has entered the Dark Cloud, a fully automated manipulation of sales data that (physically) takes place off shore and uses internet-based data transfers.The common solution in all cases is digital security, or fighting technology with technology. In the US, ESS has funded common criminals, organized crime syndicates, foreign and domestic terrorist organizations. US suppression cases have involved celebrity chefs, sitting members of Congress, the funding arm of Hezbollah, popular grocery store chains, restaurants, bars/ strip clubs, and small owner-operated pizza parlors. The technological response in the US has been weak. For some reason, the US has been very slow in taking up the technology-with-technology fight.Given that the State of Washington collects 47.3% of its revenue (not including local government taxes) from the retail sales tax, and that technology has been the backbone of the State's economy for years, it is only natural that Washington would take a US leadership position in this effort. Washington still trails by a wide margin the international efforts. The US has a lot to learn from jurisdictions like Belgium, Brazil, Canada (notably the provinces of Quebec and Ontario), China, Croatia, Italy, Russia, Rwanda, Sweden, and by January 1, 2 each of the members of the Gulf Cooperation Council (the United Arab Emirates, Bahrain, Saudi Arabia, Oman, Qatar and Kuwait).
Author: Richard Thompson Ainsworth
Author: Richard Thompson Ainsworth
Author: R.T. Ainsworth
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Author: William Mark McKinney
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Author: Richard Thompson Ainsworth
Author: David Shephard Garland
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Author: Richard Thompson Ainsworth
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