by Jos Feyaert
The battle against Tax erosion and the black economy can be fought by repression and heavy administrative control mechanisms and technologies as the white registers in restaurants and pubs. In Belgian we know what efforts have to be brought before it can be implemented. But why we don’t fight (at least partially) against it by using modern digital gamification technics, based on encouraging users (the crowd of clients) for asking for getting official invoices and bills from their suppliers. To be sure that the documents are not only issued, but also be registered and declared to the tax-authorities, one could organize a national lottery based upon the registered invoices.
The registering of the invoices can be done by the supplier (normally) but also by the client ( new) for the not automatic registered documents by using a web service. For each registered invoice, the client get a number of lottery coupons to win a Audi A6 based on the invoice amount (ex.:1 for every 10€). On top of chance to win the lottery, they get a kickback of 15% of the paid VAT.
The use of technology, system innovation and the interaction with companies could enabled by using e-invoicing to consolidate the position of Tax Authority as a reference in the Digital Economy ….
I hope it can help bring creativity to the Tax authorities that the VAT income can be leveraged by increasing the declared basis using the crowd and reduced at the same time the paid VAT by a smart kick back systems.
If I’ m a fan of it? To be honest, ….
I wrote it in the first place to inform you a little more about the invoicing system existing in Portugal. Where e-invoicing isn’t generally mandatory, but where in the first place the digital registration of invoices is more regulated. The lottery drawing in Taiwan falls on the 25th of every odd-numbered month, i.e., January, March, May, July, September and November. Six sets of eight-digit numbers are drawn and announced in a ‘live’ televised ceremony presented by an emcee, during which four models roll out the winning numbers from hand-turned lottery machines. Six prizes are announced during the ceremony. As of 2011, the “Special Prize” has been increased from NT$2 million (US$63,000) to NT$10 million (US$342,000). “First Prize” of NT$200,000 (USD $6,200) are offered to customers with the receipts matching the 8-digit numbers drawn.