Abstract
This paper describes a technology solution for preventing tax fraud in electronic cash registers (ECR) and point of sale (POS) systems. The solution is based on electronic signatures, and as a result, any alterations to protected data will be detected. The signed transaction data can be stored on various electronic memory devices. Technical provisions enable the estimation of transaction volumes, even after tampering or loss of data. In this way the solution presented here differs significantly from other fiscal solutions where a pattern of approvals for ECRs and permanent technical supervision of the market is necessary. This paper is focused on the architecture, the protocols and the usability of the proposed system.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
References
Ainsworth, Richard: CALIFORNIA ZAPPERS: A PROPOSAL FOR CALIFORNIA’S COMMISSION ON THE 21ST CENTURY ECONOMY, Boston University School of Law Working Paper No. 09-01 (January 8, 2009)
Deutscher Bundestag – 15. Wahlperiode Drucksache 15/2020 Teil II 54: DROHENDE STEUERAUSFÄLLE AUFGRUND MODERNER KASSENSYSTEME, 24.11.2003, http://drucksachen.bundestag.de/
U.S. Department of Commerce and National Institute of Standards and Technology, FIPS PUBLICATION 186-2: DIGITAL SIGNATURE STANDARD (DSS), Januar 2000 und Change Notice 1, Oktober 2001 http://csrc.nist.gov/publications/PubsFIPS.html
U.S. Department of Commerce and National Institute of Standards and Technology, FIPS PUBLICATION 180-3: SECURE HASH STANDARD (SHS), October 2008 http://csrc.nist.gov/publications/PubsFIPS.html
Service Plus D.O.O. : INFORMATION TECHNOLOGIES FOR RETAIL, accessed on July 6th, 2009, http://www.serviceplus.rs/eng_txt__serbian_fiscal_printers_comparison.php
Author information
Authors and Affiliations
Editor information
Rights and permissions
Copyright information
© 2010 Vieweg+Teubner | GWV Fachverlage GmbH
About this chapter
Cite this chapter
Neuhaus, M., Wolff, J., Zisky, N. (2010). Proposal for an IT Security Standard for Preventing Tax Fraud in Cash Registers. In: Pohlmann, N., Reimer, H., Schneider, W. (eds) ISSE 2009 Securing Electronic Business Processes. Vieweg+Teubner. https://doi.org/10.1007/978-3-8348-9363-5_26
Download citation
DOI: https://doi.org/10.1007/978-3-8348-9363-5_26
Publisher Name: Vieweg+Teubner
Print ISBN: 978-3-8348-0958-2
Online ISBN: 978-3-8348-9363-5
eBook Packages: Computer ScienceComputer Science (R0)