With the Tax Reform Act 2015/2016, the obligation to use cash registers was introduced in Austria. The requirement to record individual cash transactions was tightened with the RKSV, the so-called manipulation protection. In the future, tax fraud through the non-recording of transactions and black market activities is to be completely avoided. This aligns with the OECD's goals regarding the tightening of tax fraud and measures to promote tax compliance. "Tax Compliance by design" and "right from the start" are reports from the OECD that outline the path to a manipulation-proof and improved compliance for taxpayers. Ultimately, one must ask whether the cash register with manipulation protection is the right tool for strengthening tax compliance.