commit 63bc009f121c9d2a423b13d877cfcad8b5137fa4
parent 2e735f9c6b44d1f0b9c8cd97d3b7ad2aedc11497
Author: Matyja Lukas Adam <lukas.matyja@students.bfh.ch>
Date: Mon, 27 May 2024 21:27:26 +0200
[doc] some changes on thesis
Diffstat:
5 files changed, 14 insertions(+), 14 deletions(-)
diff --git a/doc/thesis/chapters/intro/abstract.tex b/doc/thesis/chapters/intro/abstract.tex
@@ -1,6 +1,7 @@
\begin{abstract}
-This bachelor thesis describes and implements a theoretical concept of a donation authority system. The donation authority (Donau) is free software with a focus on privacy and anonymity and part of the GNU Taler project. It depends on the code of the GNU Taler environment, but is completely independent of the Taler payment system. An interview with a local tax authority was held to determine the current state of how donations are verified as well as the usability and possible adoption of a system like the Donau.
+This project describes and implements a concept of a donation authority system. The donation authority (Donau). The Donau is free software with a focus on privacy and security and part of the GNU Taler project. It depends on the code of the GNU Taler environment. The system is in principal payment system independent. An interview with a local tax authority was held which has provided valuable insight in how donations are verified and important aspects that a system like the Donau should fulfil.
-The Donau is operated by the tax authority and maintains a list of verified non-profit charities. The charities as well as the donors must be able to communicate with each other for the system to work. Upon making a donation to one of the charities the donor receives a so called "donation receipt" which will be stored locally on the donor's device. Throughout this process neither the charity nor the Donau will obtain any identifiable information thus making it anonymous. To make the donations tax deductable the donor needs to submit their receipts to the Donau which will combine the receipts in one final receipt called the "donation statement". Upon request the Donation Statement can be sent in to the tax auditors who verify its validity and are then able to deduct the amount from the taxes.
+%mention donation fraud
+The Donau is operated by the tax authority and consists of a REST API and the corresponding backend implementation. It maintains a list of recognized charities. The charities as well as the donors must be able to communicate with each other for the system to work. Upon making a donation to one of the charities the donor receives a so called \textit{donation receipt} which will be stored locally on the donor’s device. Throughout this process neither the charity nor the Donau will obtain any identifiable information thus making it anonymous. To simplify the verification for the tax authority the donor needs to submit their receipts to the Donau which will combine the receipts in one final receipt called the \textit{donation statement}. Upon request the Donation Statement can be sent in to the tax authority who verify its validity and are then able to deduct the amount from the taxes.
\end{abstract}
diff --git a/doc/thesis/chapters/intro/introduction.tex b/doc/thesis/chapters/intro/introduction.tex
@@ -1,15 +1,14 @@
\section{Motivation}
To be able to donate to a charity and deduct that donation from taxes, it is often required to provide evidence. The donor would have to present said evidence in form of a donation receipt which would include information about both the donor and charity. The donor may want to keep this information private and only provide a receipt that proves that a certain amount was indeed donated to a recognized charity.
-%fixme
-Verifying donations with the current system can be time consuming, involving a disproportionate amount of effort for the tax authorities. The donor has to keep track of the donation receipt which may get lost.
+Tax authorities may be used to verify donations manually which can be time consuming, involving a disproportionate amount of effort for the tax authorities. The donor on the other side has to keep track of the donation receipt which may get lost.
\section{Goals}
The aim of this bachelor thesis is to assess the current situation in the area of donation deduction and to formulate and implement a solution for the problems described above. The main goals are the following:
\begin{itemize}
- \item The Donau should enable donors to donate anonymously and still be able to deduct the amount from the taxes.
- \item These donations should be verfiable by simply scanning a QR-Code.
- \item Great usability for both the donor and tax authorities to make the process as easy as possible.
- \item Eliminate tax fraud with fake, expired or third-party donations.
+ \item Protect the donors privacy and still be able to deduct the amount from the taxes.
+ \item Make donations verfiable by simply scanning a QR-Code.
+ \item Improve the user convienience for both the donor and tax authorities.
+ \item Prevent donation fraud with fake, expired or third-party donations.
\end{itemize}
diff --git a/doc/thesis/chapters/overview/overview.tex b/doc/thesis/chapters/overview/overview.tex
@@ -72,7 +72,7 @@ Upon receiving the signed issue request from the charity, the Donau must verify
\end{figure}
\subsection{Summarize the Receipts}
-When it is time for the tax declaration (usually at the beginning of the next year) the donor has to request a final donation statement signature from the Donau, summarizing all the donation receipts of a year (see figure: \ref{fig:summarize receipts} \pageref{fig:summarize receipts}). This step combines the amounts of the donation receipts in a single total amount. This protects the privacy of the donor because the individual donation amounts could be enough information to link with specific donations. Merging donation receipts reduces the time and effort for the manual verification of the tax auditors. The statement signature is made besides the total amount, over the year and the tax id. The donation statement can be requested multiple times during the year for save keeping the donation receipts. The latest donation statement will always contain all the receipts of a year - the old receipts (from a previous statement) and the new donation receipts.
+When it is time for the tax declaration (usually at the beginning of the next year) the donor has to request a final donation statement signature from the Donau, summarizing all the donation receipts of a year (see figure: \ref{fig:summarize receipts} \pageref{fig:summarize receipts}). This step combines the amounts of the donation receipts in a single total amount. This protects the privacy of the donor because the individual donation amounts could be enough information to link with specific donations. Merging donation receipts reduces the time and effort for the manual verification of the tax authority. The statement signature is made besides the total amount, over the year and the tax id. The donation statement can be requested multiple times during the year for save keeping the donation receipts. The latest donation statement will always contain all the receipts of a year - the old receipts (from a previous statement) and the new donation receipts.
\begin{figure}[ht]
\begin{center}
@@ -108,7 +108,7 @@ When it is time for the tax declaration (usually at the beginning of the next ye
\end{figure}
\subsection{Validation}
-Once the donor has received the values, he can summarize them in a QR code. The donor must submit the QR-Code with their tax return in order to claim the donation reduction (see figure:\ref{fig:validation} \pageref{fig:validation}). The final check is made by the tax auditors, by checking the donation statement signature. If the signature is valid, this is the proof that the specified donor indeed has donated the claimed amount in the indicated year.
+Once the donor has received the values, he can summarize them in a QR code. The donor must submit the QR-Code with their tax return in order to claim the donation reduction (see figure:\ref{fig:validation} \pageref{fig:validation}). The final check is made by the tax authority, by checking the donation statement signature. If the signature is valid, this is the proof that the specified donor indeed has donated the claimed amount in the indicated year.
\begin{figure}[ht]
\begin{center}
@@ -127,14 +127,14 @@ Once the donor has received the values, he can summarize them in a QR code. The
\node (image) at (3.8,0.2) {\includegraphics[width=0.1\textwidth]{qr-donau}};
%server
\node (image) at (8.5,0) {
- \includegraphics[width=0.1\textwidth]{stickman}};
- \node at (8.5,-1.8) {Tax Auditor};
+ \includegraphics[width=0.12\textwidth]{tax-authority}};
+ \node at (8.5,-1.8) {Tax Authority};
\end{tikzpicture}\vspace{0.4cm}
\end{center}
\caption{validation} \label{fig:validation}
\end{figure}
-The tax auditors will not have any information to what charity the donor has donated money. Everything the tax auditors know is that every donation was made to one of the approved charites in the specified year and the total amount. This way the donor could make an anonymous donation and still have enough proof to deduct the amount from taxes. By keeping track of how much money a charity has received in donations per year and how much a donor has donated throughout the year, tax fraud is essentially eliminated.
+The tax authority will not have any information to what charity the donor has donated money. Everything the tax authority knows is that every donation was made to one of the approved charites in the specified year and the total amount. This way the donor could make an anonymous donation and still have enough proof to deduct the amount from taxes. By keeping track of how much money a charity has received in donations per year and how much a donor has donated throughout the year, tax fraud is essentially eliminated.
\subsection{Incorporating the Donau}
diff --git a/doc/thesis/thesis.pdf b/doc/thesis/thesis.pdf
Binary files differ.
diff --git a/src/donau/donau-httpd_donation-statement.c b/src/donau/donau-httpd_donation-statement.c
@@ -121,7 +121,7 @@ DH_handler_donation_statement_get (
result = TALER_MHD_REPLY_JSON_PACK (
rc->connection,
MHD_HTTP_OK,
- TALER_JSON_pack_amount("total", &total_donations),
+ TALER_JSON_pack_amount ("total", &total_donations),
GNUNET_JSON_pack_data_auto ("donation_statement",
&donau_sig));
