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TAX FRAUD IN THE SALES TAX: ZAPPERS - WHAT ARE THEY? HOW CAN PUERTO RICO BLOCK THEM?

Authors :
Ainsworth, Richard T.
Source :
Revista Jurídica (08862516); 2010, Vol. 79 Issue 4, p1039-1066, 28p
Publication Year :
2010

Abstract

The article offers information on the issues concerning the tax fraud in the sales tax and Puerto Rico's means of blocking them. It highlights the stopping of cash skimming frauds or the use of sales Zappers by businesses through electronic cash registers. The article also discusses the tax policy agenda including Commonwealth's adoption of the Streamlined Sales and Use Tax Agreement (SSUTA) and ways on how Puerto Rico can stem revenue losses from automated sales suppression software (Zappers).

Details

Language :
English
ISSN :
08862516
Volume :
79
Issue :
4
Database :
Complementary Index
Journal :
Revista Jurídica (08862516)
Publication Type :
Academic Journal
Accession number :
61229264