The Resource Tax fraud in the sales tax : zappers - what are they? How can Puerto Rico block them?

Tax fraud in the sales tax : zappers - what are they? How can Puerto Rico block them?

Label
Tax fraud in the sales tax : zappers - what are they? How can Puerto Rico block them?
Title
Tax fraud in the sales tax : zappers - what are they? How can Puerto Rico block them?
Creator
Subject
Language
eng
Summary
The Sales and Use Tax is an essential part of Puerto Rico's revenue profile. Effective only recently (15 November 2006) the Impuesto a las Ventas y Uso (IVU) was expected to raise between $2.3 and $1.05 billion annually, and has already become the Commonwealth's fourth largest revenue source. Actual revenue results for 2007-2008 came in at $1.1 billion, which admittedly is closer to the low end than the high end of what is possible, but now that the tax is in place the next pressing question is how can its performance be improved? This paper generally proposes that Puerto Rico look to technology for improvements. It suggests that Puerto Rico consider adopting one or more of the software certification efforts underway globally to boost revenue results. The specific focus of this paper is on stopping cash skimming frauds (the use of Zappers), but it is important to see this as part of a wider movement to utilize certified technology to improve compliance and enhance revenue
http://library.link/vocab/creatorName
Ainsworth, R.T
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Boston University School of Law Working Paper
Series volume
no. 09-24
http://library.link/vocab/subjectName
  • tax fraud
  • sales tax
  • software
Label
Tax fraud in the sales tax : zappers - what are they? How can Puerto Rico block them?
Instantiates
Publication
Extent
22 p.
Label
Tax fraud in the sales tax : zappers - what are they? How can Puerto Rico block them?
Publication
Extent
22 p.

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