The role of secondary sources on the taxation of digital currency (Bitcoin) before IRS guidance was issued
Sign Up to like & getrecommendations! Published in 2017 at "Journal of Accounting Education"
DOI: 10.1016/j.jaccedu.2017.02.001
Abstract: This case explores the tax issues related to transactions when substantial authoritative guidance is lacking. The case involves the Winklevoss twins’ purchase of tickets on Virgin Galactic’s SpaceshipTwo using the digital currency Bitcoins. At the… read more here.
Keywords: irs guidance; currency; bitcoin; guidance ... See more keywords
The Analysis of Blockchain Digital Currency Product Innovation Based on Artificial Immune Algorithm
Sign Up to like & getrecommendations! Published in 2022 at "IEEE Access"
DOI: 10.1109/access.2022.3229870
Abstract: In recent years, with the rapid growth of the digital currency industry, blockchain technology has attracted wide attention, and its research mostly focuses on the protection of economic security and privacy. In order to study… read more here.
Keywords: blockchain digital; innovation; digital currency; currency products ... See more keywords
Blockchain-Based Central Bank Digital Currency: Empowering Centralized Oversight With Decentralized Transactions
Sign Up to like & getrecommendations! Published in 2024 at "IEEE Access"
DOI: 10.1109/access.2024.3517147
Abstract: The advent of Central Bank Digital Currencies (CBDCs) represents a significant evolution in monetary systems, enhancing transparency, efficiency, and resilience in financial transactions. This research presents a comprehensive CBDC framework that integrates centralized databases with… read more here.
Keywords: digital currency; bank digital; based central; central bank ... See more keywords
Best Before? Expiring Central Bank Digital Currency and Loss Recovery
Sign Up to like & getrecommendations! Published in 2024 at "Journal of Money, Credit and Banking"
DOI: 10.1111/jmcb.13208
Abstract: Physical cash enables payments in the absence of electricity or network coverage. Such offline payment functionality promotes the operational resilience and, particularly in developing countries, the accessibility of payments. Central banks are exploring issuing digital… read more here.
Keywords: central bank; loss recovery; digital currency;
Barriers to Adoption of Digital Currency: Interpreting Structure Modelling (ISM) Approach Towards Using of Central Bank Digital Currency (CBDC)
Sign Up to like & getrecommendations! Published in 2025 at "Global Business Review"
DOI: 10.1177/09721509251344432
Abstract: This study looks at key elements that influence the use of digital currency. Globally, central banks have launched digital currencies, but they are still not fully functional in many regions as well as within countries.… read more here.
Keywords: interpreting structure; digital currency; structure modelling; currency ... See more keywords
The Impact of Central Bank Digital Currency on Rural Revitalization: An Empirical Analysis of Data from 284 Cities in China
Sign Up to like & getrecommendations! Published in 2025 at "SAGE Open"
DOI: 10.1177/21582440251382160
Abstract: As legal tender created using advanced digital technology, Central Bank Digital Currency provides new opportunities for driving rural revitalization. This paper empirically assesses the impact of Central Bank Digital Currency on rural revitalization by conducting… read more here.
Keywords: rural revitalization; central bank; digital currency; bank digital ... See more keywords
A Theory Model of Digital Currency with Asymmetric Privacy
Sign Up to like & getrecommendations! Published in 2025 at "Management Science"
DOI: 10.1287/mnsc.2024.06830
Abstract: This paper considers introducing asymmetric privacy in the design of central bank digital currencies (CBDC) and digital currencies more generally to preserve the privacy of money spent while keeping the benefits of digital records for… read more here.
Keywords: digital currency; theory model; model digital; privacy ... See more keywords
Detection of Digital Currency Fraud through a Distributed Database Approach and Machine Learning Model
Sign Up to like & getrecommendations! Published in 2024 at "TEM Journal"
DOI: 10.18421/tem134-37
Abstract: The world is witnessing a noticeable increase in financial exchange in digital currencies such as Bitcoin, Ethereum, and others, as transactions in electronic markets have begun to rise recently, which increases the difficulty of maintaining… read more here.
Keywords: digital currency; fraud; machine learning; machine ... See more keywords
Limits on the explicit prohibition of transactions involving digital currencies
Sign Up to like & getrecommendations! Published in 2024 at "Public Administration"
DOI: 10.22394/2070-8378-2024-26-4-83-99
Abstract: The paper discusses the peculiarities of adopting Part 5 of Article 14 of the Law on Digital Financial Assets, which prohibits digital currency transactions. The author defines payment as a form of counter-provision and examines… read more here.
Keywords: digital currency; digital currencies; transactions involving; prohibition transactions ... See more keywords
Research on factors affecting people’s intention to use digital currency: Empirical evidence from China
Sign Up to like & getrecommendations! Published in 2022 at "Frontiers in Psychology"
DOI: 10.3389/fpsyg.2022.928735
Abstract: In the era of FinTech, many countries are currently exploring the viability of their own digital currencies due to the vast potential in terms of efficiency, security and accessibility. Some digital currencies have been under… read more here.
Keywords: intention use; use digital; value; digital currency ... See more keywords
Cross-Countries Comparison Toward Digital Currency Acceptance: Integrating UTAUT2 Into ITM
Sign Up to like & getrecommendations! Published in 2022 at "Frontiers in Psychology"
DOI: 10.3389/fpsyg.2022.944720
Abstract: In the context of digital monetary market integration, the importance of cross-border digital currency research is receiving prominent attention. This study integrated Extended Unified Theory of Acceptance and Use of Technology (UTAUT2) and initial trust… read more here.
Keywords: acceptance; digital currencies; cross countries; digital currency ... See more keywords