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Proposal for an IT Security Standard for Preventing Tax Fraud in Cash Registers

  • Mathias Neuhaus
  • Jörg Wolff
  • Norbert Zisky

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.

Keywords

Smart Card Electronic Signature Security Standard Elliptic Curve Digital Signature Algorithm Fiscal System 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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References

  1. 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)Google Scholar
  2. Deutscher Bundestag – 15. Wahlperiode Drucksache 15/2020 Teil II 54: DROHENDE STEUERAUSFÄLLE AUFGRUND MODERNER KASSENSYSTEME, 24.11.2003, http://drucksachen.bundestag.de/
  3. 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
  4. 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
  5. 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

Copyright information

© Vieweg+Teubner | GWV Fachverlage GmbH 2010

Authors and Affiliations

  • Mathias Neuhaus
    • 1
  • Jörg Wolff
    • 2
  • Norbert Zisky
    • 2
  1. 1.cv cryptovision GmbHGelsenkirchenGermany
  2. 2.Physikalisch-Technische Bundesanstalt (PTB)BerlinGermany

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