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Toward Fairness of Cryptocurrency Payments
2018
IEEE Security and Privacy
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We explore the solution space for enabling the fair exchange of a cryptocurrency payment for a receipt. ...
Given that blockchain participants typically do not trust each other, enabling fairness in existing cryptocurrencies is an essential but insufficiently explored problem. ...
Acknowledgments This work was supported in part by NEC Laboratories Europe and a grant from Academy of Finland (309195, BCon). ...
doi:10.1109/msp.2018.2701163
fatcat:7cqkrujfe5b2bhurw4jvp5vtsq
Towards Fairness of Cryptocurrency Payments
[article]
2016
arXiv
pre-print
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In this paper, we explore the solution space for enabling the fair exchange of a cryptocurrency payment for a receipt. ...
We introduce the notion of strong timeliness for a fair exchange protocol and propose two fair payment-for-receipt protocol instantiations that leverage functionality of the blockchain to achieve strong ...
[5] that uses timeout-based fair payments using an intermediary to improve the anonymity of cryptocurrency payments. ...
arXiv:1609.07256v3
fatcat:jrapr2icrjc3dgfv6ge3qok2de
Current aspects of the cryptocurrency recognition in Ukraine
2019
Banks and Bank Systems
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The proposed approach to the identification and recognition of cryptocurrency goods will improve the relations between the owners of cryptocurrency and the state, legalize cryptocurrency transactions and ...
In order to meet the information needs of users, the peculiarities of the application of methods for estimating cryptocurrency commodities and the influence of the chosen method on the reflection of such ...
Change of cost is the cost, that forms the fair value of the cryptocurrency. At the end of 2018, in Japan, there were public debates on the above-mentioned Payment Services Act: 4. ...
doi:10.21511/bbs.14(2).2019.18
fatcat:3r7lbfaqozdv3fjirhnc7hoisu
Tax fairness and cryptocurrency
2020
Annual Center Review
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In the context of cryptocurrencies, these are in particular solutions aimed at limiting anonymity in the circulation of cryptocurrencies. ...
The taxpayers, taking advantage of the fact that trading in cryptocurrencies is very specific, complicated and partially anonymous, try to outsmart the tax authorities and pay no taxes on income from such ...
The main aim of this article is to analyse the taxation of cryptocurrencies in relation to tax fairness. The article uses formal-dogmatic analysis and literature analysis.
Main part J. J. ...
doi:10.15290/acr.2019-2020.12-13.04
fatcat:fwuf72tkmraodpreazcyza3ag4
Blockchain Knowledge Awareness and Intention to Adopt a Technology for Zakat Transactions
2022
International Journal of Academic Research in Business and Social Sciences
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Majority of respondents were completely unaware of cryptocurrencies because they have never transacted with it before, and even though majority of the respondents had a fair amount of understanding about ...
Blockchain represented the second era of internet and has the potential in addressing various challenges towards strengthening the economy including Islamic finance. ...
Zakat institutions need to be aware of influence of digital technology leading to the shifting away from traditional payment methods and toward using digital wallets, particularly for the payment of zakat ...
doi:10.6007/ijarbss/v12-i8/14510
fatcat:yqo3meeevfbnxcmb7zvlyp5sli
Social and Psychological Predictors of Youths' Attitudes to Cryptocurrency
2019
Behavioral Sciences
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The objectives of the study were to verify the "Attitudes Toward Cryptocurrencies Questionnaire" and to identify predictors of attitudes toward Bitcoin. ...
A linear regression analysis showed that beliefs in the potential of cryptocurrency as a payment instrument are directly related to people-centered care and value of freedom, and are inversely related ...
Acknowledgments: We would like to thank the engagement and involvement of the research participants.
Conflicts of Interest: The authors declare no conflict of interest. ...
doi:10.3390/bs9120118
pmid:31757103
pmcid:PMC6960716
fatcat:4oty555ffngmfjdstmvm5u72wy
Problems of Displaying Transactions with Digital Assets in Accounting
2020
Scientific Bulletin of Mukachevo State University Series "Economics
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the payment smart card (card-based). ...
At the present stage of the digital economy, approaches to the use of cash are changing. Electronic non-cash payments are increasingly used to order services and pay for goods online. ...
towards evaluating, re-evaluating, markdown, and revaluation of cryptocurrencies. ...
doi:10.52566/msu-econ.7(2).2020.87-95
fatcat:pqggnksxqfgnjhpudz4bdjgaey
Analysis of U.S. and Hong Kong Cryptocurrency Regulation Approach
2024
Advances in Economics, Management and Political Sciences
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Much research has been made on countries' institutional measures to consummate regulations toward cryptocurrencies further. ...
This paper explores the definition and nature of cryptocurrencies through a literature review method. The nature of cryptocurrencies has directly led to their benefits and misuse. ...
There are mainly two attitudes towards cryptocurrencies. ...
doi:10.54254/2754-1169/67/20241258
fatcat:ro7hkc3c45erhm6tnsk24hxrjm
The Intersection of Cryptocurrencies with Securities Law
2023
International journal of research in science & engineering
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The Intersection of Cryptocurrency and Securities Law has been discussed in various legal contexts in the present scenario. ...
The focus of the study is to investigate the legal and regulatory steps taken to include cryptocurrencies within securities law. ...
There is no amplification on the extent of payment of tax on the interest earned in cryptocurrency in India. ...
doi:10.55529/ijrise.33.17.29
fatcat:z5yqhrw3mbb4nnzrcgu6molfnq
Cryptoassets—nature, valuation and disclosures in accounting
[chapter]
2021
Accounting challenges for sustainability and innovations
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The assessment of models is based on distinguishing different types of tokens (payment, security, utility) as well as on differentiating between holders' and issuers' perspective. ...
to identify those asset groups to which cryptocurrencies can be classified. ...
Payment tokens are intended to become cryptocurrency and to be used universally as unit of account, store of value or mean of payment, e.g. Bitcoin (Dinenzon et al., 2018, p. 8) . ...
doi:10.18559/978-83-8211-055-5/10
fatcat:3xge4kqobvf3da6si4svp2boyq
Regulation of the Crypto-Economy: Managing Risks, Challenges, and Regulatory Uncertainty
2019
Journal of Risk and Financial Management
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Cryptocurrencies make use of this technology as a new asset class for investors worldwide. Cryptocurrencies are being used by companies to raise capital via initial coin offerings (ICOs). ...
Recognizing the inability of enforcement within existing regulatory frameworks, we discuss the importance of regulation of the crypto asset class and internal collaboration between government agencies ...
According to the notice, a taxpayer receiving virtual currency as income must declare it as income calculated at fair market value at the date of payment or receipt. ...
doi:10.3390/jrfm12030126
fatcat:tfkaymsverbjzmetlvc4qasyk4
Cryptocurrency based Payment channel for Edge/ IoT devices
2022
International Journal for Research in Applied Science and Engineering Technology
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With B-IoT i.e. merging Blockchain with IoT, we aim to utilize the power of cryptocurrencies without jeopardising payment security, privacy, or long transaction period. ...
Abstract: Due to the potential applications in a range of industries, blockchain-based cryptocurrencies have recently gained a lot of attention worldwide. ...
PROPOSED WORK When a customer chooses to pay with cryptocurrencies in-store, online, or through an app. They pay the fair market value of the digital currency at the moment of the transaction. ...
doi:10.22214/ijraset.2022.41787
fatcat:qc4siqrmtrewdfxjsdzmn3hzum
Survey on Surging Technology: Cryptocurrency
2018
International Journal of Engineering & Technology
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The paper discusses the merits and demerits of this technology with a wide range of applications that use cryptocurrency. ...
The combination of digital currencies with cryptography is named as cryptocurrencies or cryptocoins. ...
The payments are small but steady ensuring lump sum payment elimination and fair pay. ...
doi:10.14419/ijet.v7i3.12.16045
fatcat:6eszjzgchbgtfm3oqkwf52bn7a
Usage of Cryptocurrencies as a Financial Instrument
2023
International Journal of Cryptocurrency Research
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Cryptocurrencies represents a new form of digital asset that functions through blockchain technology, aiming to serve as an instrument of exchange. ...
However, perceived ease of use indicated an insignificant effect on Usage Behavior, the findings provide value to policymakers and cryptocurrencies' intermediaries to formulate policies and business strategies ...
is cheaper than other modes of payment, and cryptocurrencies transactions are faster and time saving are more likely to adopt cryptocurrencies. ...
doi:10.51483/ijccr.3.2.2023.45-56
fatcat:amiwqsszdbdyzct2anjojjnms4
Stakeholders' Perspective on Blockchain and Smart Contracts Solutions for Construction Supply Chains
2019
Figshare
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The technology that underpins cryptocurrencies is known as blockchain. However, the capabilities of blockchain can be extended far beyond cryptocurrencies. ...
Long and complex supply chains make it difficult to monitor compliance, provide ultimate assurance of the final product and often lead to increased cost with payment delays. ...
roundtable event which enabled the gathering of industry practitioners, academics and other stakeholders that gave valuable inputs towards this research. ...
doi:10.6084/m9.figshare.8868386
fatcat:v3lpejwa7zde3dkiromavu4prq
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