The GST/HST system in Canada sort of serves the same purpose. It is an overarching tax system that seems redundant in that every business then can claim back every bit of GST they've paid out. But to do so you have to have receipts for everything, from every source, and when they randomly do an audit they aren't checking you as much as they're building a profile of every other business you interacted with.
Tax avoidance is a problem in every country.
In those cases it's typically about preventing the employees from not ringing up the sale and just pocketing the cash. The receipt proves that the order was entered into the system. Same idea, just a difference of who's stealing from whom.
Hm, I suppose that scam is less of a problem in the era of credit cards.