This piece on how Starbucks processes a coffee order is written from the perspective of a programmer, but it also, I think, speaks to the tradeoffs that have to be made in trying to reduce errors (deliberate and not) in tax collections:
I just returned from a 2 week trip to Japan. One of the more familiar sights was the ridiculous number of Starbucks (スターバックス) coffee shops, especially around Shinjuku and Roppongi. While waiting for my "Hotto Cocoa" I started to think about how Starbucks processes drink orders. Starbucks, like most other businesses is primarily interested in maximizing throughput of orders. More orders equals more revenue. As a result they use asynchronous processing. When you place your order the cashier marks a coffee cup with your order and places it into the queue. The queue is quite literally a queue of coffee cups lined up on top of the espresso machine. This queue decouples cashier and barista and allows the cashier to keep taking orders even if the barista is backed up for a moment. It allows them to deploy multiple baristas in a Competing Consumer scenario if the store gets busy.
By taking advantage of an asynchronous approach Starbucks also has to deal with the same challenges that asynchrony inherently brings. Take for example, correlation. Drink orders are not necessarily completed in the order they were placed. This can happen for two reasons. First, multiple baristas may be processing orders using different equipment. Blended drinks may take longer than a drip coffee. Second, baristas may make multiple drinks in one batch to optimize processing time. As a result, Starbucks has a correlation problem. Drinks are delivered out of sequence and need to be matched up to the correct customer. Starbucks solves the problem with the same "pattern" we use in messaging architectures -- they use a Correlation Identifier. In the US, most Starbucks use an explicit correlation identifier by writing your name on the cup and calling it out when the drink is complete. In other countries, you have to correlate by the type of drink.
Exception handling in asynchronous messaging scenarios can be difficult. If the real world writes the best stories maybe we can learn something by watching how Starbucks deals with exceptions. What do they do if you can't pay? They will toss the drink if it has already been made or otherwise pull your cup from the "queue". If they deliver you a drink that is incorrect or nonsatisfactory they will remake it. If the machine breaks down and they cannot make your drink they will refund your money. Each of these scenarios describes a different, but common error handling strategy . . .
Starbucks could reduce its errors by using synchronous order processing, but this would create different problems, mainly ones of speed and cost.