This study critically examined the role of digital governance in strengthening tax compliance and revenue mobilisation in Sierra Leone, focusing on the transformative impact of three flagship systems: the Integrated Tax Administration System (ITAS), Electronic Cash Registers (ECRs), and ASYCUDA World. Using a mixed-methods approach that combined econometric analysis, stakeholder interviews, and document reviews, the research explored how digital transformation has enhanced transparency, improved administrative efficiency, and influenced taxpayer behaviour within the National Revenue Authority (NRA).

Abstract: Several cases have been reported to the police since 2022, where at gunpoint, criminals would storm into the church building in the middle of a sermon and demand congregants to hand over their electronic gadgets and cash. This traumatic experience has, in some cases, resulted in the loss of lives. The question that this article interrogates is why criminals are targeting Pentecostal churches. Literature reveals that most Pentecostal churches in urban areas, where this criminal practice is prevalent, have an affluent membership. This affluence is mainly demonstrated by their flamboyant cars parked in the church’s parking lot and, in some cases, their expensive dress code. Another attraction to Pentecostals by criminals is the recent media attention on controversial Pentecostal pastors who extort money from their members, which creates an impression that Pentecostal churches are an easy target for quick cash acquisition. A literary analysis using relevant case studies will be engaged to demonstrate how such violent crimes negatively impact the mission of Pentecostals. The study’s objective is to provide a solution on how Pentecostal churches can protect themselves against this violent phenomenon that threatens their mission in communities. Kritzinger’s theoretical framework of missiological encounterology, buttressed by the Spiral Dynamics theory, will be used to describe how Pentecostals, as agents of God’s mission, encounter violence caused by the context of poverty, drawing from the ecclesiological practices of other Pentecostals in East and West Africa who have learnt how to do mission within the context of security vulnerabilities. This framework will further assist Pentecostals to reflect on their theology and spirituality in the context of security vulnerability and help them develop practical action points to help them maintain the mission in their daily reflections. Contribution: One of those pragmatic outcomes is for Pentecostal churches to hold dialogues among themselves and with strategic stakeholders such as private security companies, including the South African Police Services (SAPS) and its community policing forums, in protecting the mission of the gospel within vulnerable communities.

ABSTRACT The white paper that introduced Bitcoin in 2008 as a peer-to-peer electronic cash system described a new method for managing, storing, and verifying transactions in blocks with timestamps, which form a chain, collectively known as blockchain technology. Every physical object or service can be transformed into a virtual representation, a token, and stored in blockchain records, which can be used to verify the authenticity of a transaction. An accompanying encryption system always secures this process to prevent malicious hacking. The applications of blockchain technology are numerous, including those in hospital information systems and libraries. However, the tokenization of nearly any type of transaction raises concerns regarding data protection, and legislatures worldwide are attempting to regulate this issue. In the European Union, the General Data Protection Regulation (GDPR) governs the handling of personal data by governmental, non-governmental, and private organizations, with a focus on protecting the rights of natural persons regarding the processing, extensive retention, use for purposes outside given informed consent, breach, and misuse of their sensitive information. At the time this legislation was prepared, blockchain technology was not yet considered a viable record management solution; therefore, it received no special consideration or mention of its potential for secure and immutable record-keeping. Today, it is evident that blockchain technology can be used to upgrade hospital information systems of clinical, financial, laboratory, nursing, pharmacy, picture archiving communication, and radiology applications. Through an extensive literature review of scholarly and legal bibliographic databases, we present perspectives on the employment of blockchain technology in the hospital environment, in compliance with legal restrictions, while also discussing the functional conflicts.

IntroductionA motivated and satisfied health workforce is critical for the success of mass vaccination campaigns targeting diseases like polio. This study examined whether supporting districts to implement electronic cash (e-cash) payments, instead of cash, increased e-cash usage and improved vaccine campaign healthcare workers’ (VCHWs) motivation and satisfaction during an oral poliovirus vaccination campaign in 2022 in Uganda.MethodsIn November 2022, 54 districts and 2665 VCHWs were enrolled and randomised. Intervention districts received training on navigating the government e-cash platform, user roles, beneficiary data upload and payment report generation. Control districts received standard support. Data collected included mode of payment (cash or e-cash), VCHW motivation (primary outcome) and satisfaction with the payment method. Primary analysis was on an intention-to-treat basis, with 589 (44.1%) VCHWs in control and 765 (57.5%) in intervention districts receiving e-cash.ResultsE-cash payments were more common in intervention districts (765/1330, 57.5%) compared with controls (589/1335, 44.1%). VCHWs in intervention districts were more likely to be paid via e-cash (adjusted OR (AOR) 3.15; 95% CI: 0.40 to 10.70; p=0.079). Nearly all VCHWs (97.6%) received payments after campaign completion. There was no significant difference in motivation (AOR=0.82; 95% CI: 0.47 to 1.44; p=0.498) or satisfaction (AOR=1.01; 95% CI: 0.77 to 1.55; p=0.641) between groups. Participants reported e-cash as convenient, transparent, time-saving and cost-saving.ConclusionSupporting districts to operationalise digital payments increased e-cash usage among vaccination workers, despite delays. However, it did not significantly impact motivation or satisfaction.Trial registration numberNCT05684081.

The article describes the modernization of supervision over B2C transactions in Poland. This is an underappreciated area of this tax. It is one of the key factors for the effectiveness of VAT collection and one of its structural weaknesses, where tax collection can be disrupted. The article focuses on the transformation of the control tool—the cash register. The digitization of this area occurred relatively late in Poland. The main emphasis was placed on B2B transactions and the protection of input tax. This delay allowed for the use of experiences from other countries modernizing their supervision over B2C transactions. Modernization of supervision of B2C sales is a process worth observing, especially given the growing importance of e-commerce in the economy. Along with it, the importance of intangible tools supporting tax collection, such as electronic cash registers, which can operate on digital platforms, will grow. A mixed- method approach has been utilized for this paper, consisting of the analysis of literature, legal regulations and statistical data. the main goal of the analysis was to capture the process of change and especially its dynamics.

Abstract— The latest digital trends in financial era of the world are the origination and enactment of cryptocurrency at global level, and even though neither accounting professions nor legal provisions have acknowledged it. This detailed article explores the study on Bitcoin a decentralized peer-to-peer way of electronic cash online transaction without involving any third- party financial intermediary, this paper suggests that by analyzing the past and present of Bitcoin, it can estimate Bitcoin’s further potential. This paper throws light on understanding Bitcoin, its emergence, network of Bitcoin and how does it function. It defines the features and anonymity of bitcoin and its widespread uses. It also describes the benefits and risks related to bitcoin and the impact it is generating from the economic and financial point of view. Keywords—Bitcoin, Decentralized, Blockchain technology, Cryptocurrency, Peer-to-Peer(P2P).

Processing and Analysis of Data from Fiscal Electronic Cash Registers in the Context of IoT and Big Data

The Association of Cryptocurrency and the Use of Alternative Financial Services

Blockchain technology originated in 2008 when an author codenamed Satoshi Nakamoto published the paper titled “Bitcoin: A Peer-To-Peer Electronic Cash System.” The publication presented an innovative combination of computing-related concepts – peer-to-peer (P2P) networks, cryptography, digital signature, hash functions, and a new consensus algorithm for distributed networks. The Bitcoin network utilizes blockchain technology to process and record transactions securely, and performs online payments without needing a trusted third party. Transactions are validated and recorded in blocks stored in ledger format at network nodes. A “block” refers to the network state stored in sequential blocks containing transactions, hence the term blockchain. One of the limitations of Bitcoin is that its blockchain only allows the sending of monetary transactions. In 2013, Vitalik Buterin, a former member of the Bitcoin community, proposed a platform for developing decentralized applications called Ethereum. This blockchain can run the so-called “Smart Contracts”, or computational codes (programs) that run autonomously and reliably on the blockchain.

Abstract The article examines the specifics of the development of the banking payment services market in the context of the European vector of the development of the digital economy. It is proven that modern banks operate in a state of rapid and irreversible technological changes, where dynamic fluctuations of the banking services market under the influence of constant changes in customer behavior require innovative payment tools and regulatory levers of payment systems in the global digital space. It is justified that the payment system at the mega-economic or global level is a “digital platform of electronic payments” of those states that provide international payment flows coordinated by payment instruments and regulated by the payment systems oversite. Areas of ensuring confidentiality and security of banking customer service are developed on the basis of modern online banking and FinTech innovations. From the point of view of the control function, the payment system oversight is a regulatory lever of the market of bank payment services, which ensures the safety and efficiency of the functioning of electronic cash flows, their monitoring in payment systems, and it is also a digital tool for the confidentiality of information.

The invention of the computer which was originally a calculating machine (Difference Engine no. 1) which was discovered by Charles Babbage (1791- 1871) is something very famous in the history of computer development and is the first automatic calculator. With the very rapid development of the digital world, in 1983 an American cryptography expert David Chaum used cryptographic electronic money called e-cash, and in 1995, he implemented it through Digichash, which became the initial form of collaboration between the digital world of computers and Money, which is a cryptographic electronic payment instrument that requires user software to pull notes from the bank and designate a specific encrypted key before it can be sent to the recipient. And in 1996, the NSA, namely the United States National Security Agency, which was founded by President Harry S. Truman on November 4, 1952, had the task and function of collecting and analyzing communications from other countries, as well as protecting information belonging to the United States. The agency published a paper entitled How to Make a Mint: The Cryptography of Anonymous Electronic Cash, describing the Crypto currency system that first published it on the MIT mailing list, later in 1997, in the journal The American Law Review (Vol. 46, Issue 4). It was these researches that eventually led the developers to start developing what is known today as blockchain which is basically a distributed open ledger to record transactions between two parties efficiently and in a verifiable and permanent way. The discovery of Bit coin in 2009 which was declared as electronic money was developed by an institution or individual who has the initials Satoshi Nakamoto, the technology used is using a peer to peer network without centralized storage so that verification can be done anywhere in the world anywhere that dedicates a computer, to do this or it is called mining. Since 2009 other coins and tokens have started to appear, as we can see on CoinMarketcap which has more than 6000 coins and tokens. The utilization and use of this technology is still being debated from the point of view of Muslims in Indonesia, as stated by Yenny Wahid in the activities carried out by the Islamic Law Firm (ILF), this is due to the uncertainty of the asset value which can change at any time.

IntroductionBlockchain technology has attracted much attention due to its decentralization, transparency and security. Initially applied in the financial field, it has now expanded to various fields such as Internet of Things (IoT), electronic cash and healthcare. However, the open nature of blockchain has raised potential security concerns about sensitive transaction data, and the increasing number of transactions requires low-latency solutions. Most blockchain applications still rely on the lightweight Elliptic Curve Digital Signature Algorithm (ECDSA). Due to complex operations such as vectorized multiplication and modular inversion, this may introduce significant additional overhead.MethodsTo address these issues, a new scheme named KTP-ECDSA is proposed. This scheme is based on the improved two-parameter Elliptic Curve Digital Signature Algorithm (TP-ECDSA) and the KGLP algorithm. In both the signing and verification processes, this scheme eliminates modular inverse operations and reduces scalar multiplications during the verification stage by using batch verification.ResultThe experimental results show that, compared with the traditional ECDSA, KTP-ECDSA has achieved a speed increase of over 50% in both independent verification and batch verification, significantly improving the efficiency of signature verification.DiscussionBy adopting the KTP-ECDSA algorithm and using the digital signature batch verification method, multiple signatures can be verified simultaneously, thus reducing the computational burden of the traditional single-verification method. This greatly increases the overall transaction throughput and improves resource utilization efficiency.

Open-Cash: An Anonymous Electronic Cash Scheme With Open-Source Observers Based on BBS+ Signatures

Elliptic Curve Cryptography (ECC) is a technology based on the arithmetic of elliptic curves used to build strong and efficient cryptosystems and infrastructures. Several ECC systems, such as the Diffie–Hellman key exchange and the Elliptic Curve Digital Signature Algorithm, are deployed in real-life applications to enhance the security and efficiency of digital transactions. ECC has gained even more importance since the introduction of Bitcoin, the peer-to-peer electronic cash system, by Satoshi Nakamoto in 2008. In parallel, the integration of artificial intelligence, particularly machine learning, in various applications has increased the demand for robust cryptographic systems to ensure safety and security. In this paper, we present an overview of machine learning and Elliptic Curve Cryptography algorithms. We begin with a detailed review of the main ECC systems and evaluate their efficiency and security. Subsequently, we investigate potential applications of machine learning-based techniques to enhance the security and performance of ECC. This study includes the generation of optimal parameters for ECC systems using machine learning algorithms.

Fueled by recent policy advancements and technological progress, India’s digital payment system is on the verge of becoming a noteworthy success story. Concurrently, data also highlights the continued reliance on cash. While broad national-level data can provide insights into overall citizen preferences, we utilize a survey-based data-set to gain insight into how factors such as ’transaction size,’ ’nature of the product,’ ’consumer perception,’ ’trust’ in digital payments, and the costs associated with digital transactions influence consumer payment behavior. While demographic factors like age and income play a role in these choices, we discover compelling evidence that an individual’s choice of digital payment methods is strongly shaped by their perception of these options, transaction size, trust, associated costs, and the product category. Notably, we observe that as transaction size increases, the use of digital payment methods tends to decrease.

Abstract The authors present a novel token exchange scheme with an example of an electronic cash (eCash) transaction scheme that ensures quantum security, addressing the vulnerabilities of existing models in the face of quantum computing threats. The authors’ comprehensive analysis of various quantum blind signature mechanisms revealed significant shortcomings in their applicability to eCash transactions and their resilience against quantum adversaries. In response, the authors drew inspiration from D. Chaum's original classical eCash scheme and innovated a quantum‐secure transaction framework. The authors detail the developed protocol and rigorously evaluate its security aspects. The protocol's adherence to critical security requirements such as blindness, non‐forgeability, non‐deniability, and prevention of double spending is analysed. Moreover, the scheme against Intercept and Resend, Denial of Service, Man‐in‐the‐Middle, and Entangle‐and‐Measure attacks is rigorously tested. The authors’ findings indicate a robust eCash transaction model capable of withstanding the challenges posed by quantum computing advancements.

Certificateless anti-quantum blind signcryption for e-cash

The aim of this paper is to contextualize briefly the emergence and development of Bitcoin as well as to offer an anthropological analysis of one such "algorithmic utopia" known as Bitcoin. Bitcoin was officially "born" in 2009. Its foundation was laid by the so-called white paper titled "Bitcoin: A Peer-to-Peer Electronic Cash System" (2008), authored by Satoshi Nakamoto, a pseudonym for an individual or a group of individuals. In essence, the intention of its creator (or creators) was to solve the technical problem of so-called double-spending of money, aiming to avoid reliance on a third party or institution (such as a bank) and the consequent loss of privacy for its users, with the help of an algorithm called blockchain. Although Bitcoin can be viewed in continuity with movements such as crypto-anarchism and cypherpunk, whose roots trace back to the 1980s of the twentieth century, and although it is not the first cryptocurrency nor the first alternative to fiat money, Bitcoin is indeed the first cryptocurrency to have attracted broader attention in both public and academic discourse. This paper will shed light on the context in which Bitcoin was born and popularized, and will endeavor to defend the assumption that the popular imagination behind the Bitcoin currency is technoutopian. Finally, this paper will seek to demonstrate that the algorithm at the very core of Bitcoin is perceived not only as the fulfillment of an Enlightenment dream of a method itself as a non-cultural and supra-historical guarantor of objectivity (as the one) removed from politics, economy and ideology but also as a democratization method applicable to them all. Apart from the mentioned above, the paper concludes that Bitcoin is seen as the fulfillment of a modernist dream of efficient, formal, predictable, depersonalized bureaucracies in the context of the diminished legitimacy of centralized, hierarchically structured, sluggish, fallible, and abuse-prone economic and state institutions. The focus of trust shifts to technology: to an algorithm seen as self-regulating, efficient, free from ideology, subjective interests, and potential abuse, almost divinely infallible, decentralized, and democratic system that provides a group of individuals not only with the necessary tools to achieve their freedom and privacy, deprived from control and regulations, but also as a tool for reforming the political and economic system.

We assess the impact of a Swedish regulatory change, which required businesses with any business-to-consumer transactions, whether by cash or card, to use a certified electronic cash register (ECR), on reported revenue. To do this, we use administrative data on the monthly reported revenue of all affected firms and a staggered difference-in-differences approach. Our findings indicate that there was an immediate increase of about 2.7–4.3% in reported revenue following the implementation of a certified ECR. However, the effect was temporary and diminished to zero after just a few months, which indicates that firms found innovative methods to underreport their revenue.

This study aimed to provide an insight into electronic payment projects and their economic viability in the Iraqi environment. The feasibility results indicated a payback period of approximately five years. The project's short-term debt repayment capability stood at around 62%, which is satisfactory. Regarding project liquidity, it was at 27%, and its ability to utilize available resources was around 181%, exceeding expectations. Project management demonstrated high efficiency in capital utilization, estimated at 4.29 times the required amount. The revenue coverage ratio for operating costs yielded a good result of approximately 107%. The project's profitability in relation to total investments reached around 22%. The key findings highlight a genuine desire among banks and electronic money specialized companies to offer innovative and comprehensive services, aiding in attracting new customers and expanding the reach of electronic cash handling devices such as ATMs and POS terminals. However, according to market research, the proliferation of such devices does not align with population growth and the increasing demand for electronic services.