FRINK Linked Data Fragments server

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• W3123328618 abstract "INTRODUCTIONSales transaction taxes are highly susceptible to technology fraud,1 which is an inevitable result of today's widespread reliance on technology to document taxed transactions.2 Technology can be (and is) manipulated to defeat the collection of these taxes.3 Both the U.S. retail sales tax (RST) and the European value added tax (VAT) are vulnerable to technology-based fraud.4 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.5 These devices are essentially computers with programming that is molded to meet the commercial needs of any particular business.6 Although these devices are functionally similar across all retail establishments, the data engines on which they operate are not.7 In the United States, the dominant databases are MS SQL Server, MS Access, and MySQL;8 the first two are Microsoft products and the last is an Oracle product.9 Unsurprisingly, the popularity of Microsoft (MS) Windows made Microsoft the go-to database provider for developers seeking easy installations.10 Recently, and most notably in Europe, open source11 POS systems based on Linux, a competing operating system, are becoming more common than Microsoft databases.12 Furthermore, MS databases are not found in the new Apple iOS POS systems or Square Register, which uses an open source PostgreSQL database.13 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.14The cash register/POS market divides along database lines15 and the market further subdivides when attributes such as operator language preferences are considered.16 For example, Chinese restaurants with predominantly Chinese employees will prefer a POS system with Chinese language functionality, but a French restaurant with French-speaking employees would prefer a different system with a French language functionality.17As a result, the market for POS systems is both niche and international, and so are sales suppression software applications.18 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.19 Zappers are not universal, but rather are system-specific.20 Zappers and ECR/POS systems travel together, and, in some instances, the zapper's elegance and effectiveness may actually be the most compelling feature.21 A high quality zapper responds to suppression requests by entering the ECR/POS database and deleting selective sales, as well as recalculating individual receipts and the taxes due.22 It will re-order all sales slips and adjust the internal ledger, which informs the operator how much extra cash is in the till to withdraw so that bank deposits will match the adjusted sales totals.23An 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.24 Therefore, zappers initially developed on short notice for use in one jurisdiction can quickly become a concern for a neighboring tax authority. Such is the case with the Profitek POS system, sold and created by InfoSpec Systems Inc., and the zapper manufactured by the same company to defeat its own recordkeeping functionality.25This Article follows the InfoSpec/Profitek system and its associated zapper as it migrated from the Canadian restaurant market into the U.S. market. It describes the time-gap between the beginning of the audit cycle involved in the InfoSpec/Profitek litigation in Canada- October 4, 200026-and the beginning of the first two U. …" @default.
• W3123328618 created "2021-02-01" @default.
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• W3123328618 date "2016-05-01" @default.
• W3123328618 modified "2023-09-24" @default.
• W3123328618 title "Sales Suppression: The International Dimension" @default.
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