skimming → ξάφρισμα, φοροδιαφυγή, υποκλοπή στοιχείων πιστωτικών καρτών από ΑΤΜ με ιδιοκατασκευή, διάβασμα στα γρήγορα, αποβουτύρωμα

[Sapounaki K.]

Skimming (defalcation)
This is where an employee or business owner takes cash from a business without recording the transaction. This could take the form of an employee taking cash for personal use, or a business owner not recording transactions in order to avoid paying tax on them.

[spiros]

ξάφρισμα, μη έκδοση παραστατικού, φοροδιαφυγή

A form of white-collar crime, skimming is taking cash "off the top" of the daily receipts of a business (or from any cash transaction involving a third interested party) and officially reporting a lower total. The formal legal term is defalcation.

A skimming crime may be simple tax evasion: the owner of a business may fail to "ring up" a transaction and pocket the cash, thus converting a customer's payment directly to the owner's personal use without accounting for the profit, thereby the owner avoids paying either business or personal income taxes on it. A famous example of this crime occurred at Studio 54 discotheque, which was forced to close as a result.
Skimming_(fraud)