Communications - Scientific Letters of the University of Zilina 2015, 17(2):66-72 | DOI: 10.26552/com.C.2015.2.66-72

Tax Evasion in Sales Cuts Registered by Electronic Cash Register

Maria Durisova¹, Beata Holkova¹, Michal Lekyr¹

¹ Faculty of Management and Informatics, University of Zilina, Slovakia

Tax evasion is a persistent problem of public finances. Sales cuts registered by electronic cash register (hereinafter referred to as "ECR") is part of tax evasion. The State, through constant changes in legislation, creates barriers against them, which are effective only in the short term. The paper is based on the documentation of administrative offences arising from demands and communications with the financial administration. It analyses the changes in the law relating to the elimination of tax evasion by recording sales of ECR and evaluates them. It applies a model approach for the identification of subjects and links in the system. Risky relationships between subjects are exposed and menas of their elimination are proposed. It emphasises the important position of ICT in ECR, identifies difficult places in hardware and software, and suggests areas for improvement.

Keywords: tax evasion; electronic cash register (ECR); sales records; tax legislation; tax regulation

Published: May 31, 2015  Show citation