Blockchain: Technology as a Tool for Tax Information Exchange or an Instrument Threatening the Taxpayer’s Privacy?

2019 ◽  
Author(s):  
Gisele Bossa ◽  
Eduardo de Paiva Gomes
Keyword(s):  
Information Exchange ◽  
Blockchain Technology ◽  
Tax Information Exchange

scholarly journals THE ACCOUNTS RECEIVABLE MANAGEMENT: CURRENT SITUATION, PROBLEMS, PROSPECTS, INFORMATION SUPPORT

2021 ◽  
Author(s):  
Lesya Kononenko ◽  
◽  
Nataliia Sysolina ◽  
Oksana Yurchenko ◽  
◽  
...  
Keyword(s):  
Information Exchange ◽  
Information Support ◽  
Synthesis Methods ◽  
Scientific Methods ◽  
Common Information ◽  
Software Products ◽  
Blockchain Technology ◽  
Current State ◽  
Banking Institutions ◽  
Network Technologies

The article examines the current state of receivables management, identifies the main problems and suggests ways to overcome them, including accounting. The research methodology is based on general scientific methods of cognition: historical, logical, systemic, induction, deduction, analysis, synthesis; methods of statistical data processing, classification, grouping. Emphasis is placed on the growth of receivables and its consistently high share in the current assets of domestic enterprises over the past three years, which necessitates the development of measures to optimize its management. Modern software, including the subsystem "Accounting" "1C: Enterprise 8" does not contain a separate complex for accounting for receivables and the provision for doubtful debts. This determines the expediency of accrual of the provision for doubtful debts in the subsystem "Accounting" in the document "Debt Adjustment", which is designed to adjust the debt of mutual settlements with counterparties and is responsible for the function of debt write-off. It is proved that the process of receivables management in the conditions of digitalization can be optimized by integrating communication and network technologies. Integration processes provide the formation of a common information environment at the micro and macro levels with access to internal and external users of accounting information. It is advisable to integrate the function of information exchange with a single database of counterparties in modern software products for accounting automation. This will allow you to obtain information about counterparties, the existence of contractual relations, the state of receivables and the procedure for its repayment. The single database will provide an opportunity for information exchange between suppliers, customers, banking institutions, legal and factoring organizations, government agencies of the fiscal service and statistics. All these measures will optimize the process of managing receivables in terms of the use of information technology. The prospect of further research is to study the information support of receivables management in the application of blockchain technology.

scholarly journals A Patient-Centric Health Information Exchange Framework Using Blockchain Technology

2020 ◽  
Vol 24 (8) ◽  
pp. 2169-2176 ◽  
Author(s):  
Yan Zhuang ◽  
Lincoln R. Sheets ◽  
Yin-Wu Chen ◽  
Zon-Yin Shae ◽  
Jeffrey J.P. Tsai ◽  
...  
Keyword(s):  
Health Information ◽  
Information Exchange ◽  
Health Information Exchange ◽  
Blockchain Technology ◽  
Patient Centric

The Role of Blockchain Technology to Make Business Easier and Effective

2020 ◽  
pp. 16-44
Author(s):  
Vartika Koolwal ◽  
Sunil Kumar ◽  
Krishna Kumar Mohbey
Keyword(s):  
Risk Management ◽  
Financial Services ◽  
Information Exchange ◽  
Management Education ◽  
Innovative Technology ◽  
Security Issues ◽  
Blockchain Technology ◽  
Novel Technology ◽  
Wide Range

Blockchain is the new “buzz” word that has attracted the attention of industries and businesses. It is an innovative technology that provides information exchange in an efficient and transparent manner. It has a wide range of application varying from cryptocurrency, healthcare, risk management, education, financial services, internet of things (IoT), border security to public services. However, security issues and threats of this novel technology is also an important topic. In this chapter, the authors provide a comprehensive study of applications, challenges, and issues and how to combat them in the blockchain. Major areas of concern are security, scalability, cryptocurrency's malicious attacks, etc.

scholarly journals Logic of Appropriateness or Logic of Consequence?  Competing Explanations for the OECD Campaign against  Tax Havens

2021 ◽  
Author(s):  
◽  
Melinda Wood
Keyword(s):  
Information Exchange ◽  
Historical Development ◽  
International Institutions ◽  
Alternative Explanation ◽  
Transformative Change ◽  
Tax Havens ◽  
The Past ◽  
The Future ◽  
Underlying Causes ◽  
Tax Information Exchange

<p>This thesis provides an alternative explanation to existing constructivist accounts of the OECD campaign against tax havens. It reinterprets the OECD project through a neoliberal institutionalist lens and offers a different take on each major historical development. It brings the narrative up to date, describing the events of the past two years and explaining the underlying causes in a manner consistent with the neoliberal reinterpretation. It finishes by considering what this account might predict for the future of tax information exchange. The thesis finds that transformative change happens in accordance with state interests rather than with identities and norms. International institutions fundamentally exist to advance the interests of their memberstates and will adapt their goals to reflect changing collective interests. States that are coerced to change their behaviour can be expected to comply only to the extent required to avoid sanctions.</p>

scholarly journals MATHEMATICAL MODEL OF AUTHENTICATION OF A TRANSMITTED MESSAGE BASED ON A MCELIECE SCHEME ON SHORTED AND EXTENDED MODIFIED ELLIPTIC CODES USING UMAC MODIFIED ALGORITHM

2019 ◽  
pp. 40-51
Author(s):  
Alla Havrylova ◽  
Olha Korol ◽  
Stanyslav Milevskyi
Keyword(s):  
Mathematical Model ◽  
Information Exchange ◽  
Data Encryption ◽  
Test System ◽  
Point Of View ◽  
Telecommunication Networks ◽  
Transfer Scheme ◽  
Code Construction ◽  
Blockchain Technology ◽  
Formalized Description

The subject of the research is a mathematical model of authentication of the transmitted message based on the McEliese scheme on shortened and elongated modified elliptic codes using the modified UMAC algorithm. The aim of this work is to develop such a scheme for the information exchange over Internet commverification and integrity of the transmitted information, taking into account the prevention of an increase in the costs of the actions taken. Tasks: analysis of existing ways to increase the resistance to hacking of transmitted messages over telecommunication networks; analysis of a message transfer scheme using blockchain technology; formalized description of a mathematical model for providing clear text authentication using a modified UMAC algorithm, as the formation of key data, a crypto-code construction (CCC) is used on the McEliese scheme on modified elliptic codes (MEС); development of data encryption and decryption algorithms using CCC based on McEliese on the MEC and UMAC algorithm. Аn approach was proposed to verify the authentication and verification of the information packet during transmission and reception via telecommunication channels, which allows using already known hashing methods to compare generated codegrams and transmitted messages for their correspondence, which increases the level of cryptographic stability of the transmitted data and the reliability of the received data. The developed schemes of algorithms for generating codеgrams and their decryption using the proposed approach make it possible to gradually demonstrate the implementation of procedures for generating codegrams and their hash codes using both shortening and lengthening the code. Further research should prove from a practical point of view the effectiveness of using this approach when transmitting a message regarding the preservation of its integrity and authenticity. Therefore, it is necessary to develop a test system that should implement the proposed approach, as well as evaluate the results obtained.unication channels, which would ensure the proper level of

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