commit c0bd7353891a76c156bdf997924e3d54ee0ca0c2
parent 3dbfb38d41fb0b9c43f799729e840b1b2c8c86ee
Author: Matyja Lukas Adam <lukas.matyja@students.bfh.ch>
Date: Fri, 7 Jun 2024 15:25:55 +0200
some changes
Diffstat:
3 files changed, 10 insertions(+), 13 deletions(-)
diff --git a/doc/thesis/chapters/approach/concept.tex b/doc/thesis/chapters/approach/concept.tex
@@ -35,10 +35,10 @@ The charity must verify if the payment was successful and if the amount written
Next, if the charity approves the receipt request, it signs the unmodified request and forwards the request to the Donau.
The Donau accepts only issued requests from verified charities.
If the charity signature is valid, the Donau issues the actual donation receipt by signing the request.
-This is different from the current system donations are made, where the charity issues the receipt.
+This is different from current systems where the charity usually issues the receipt.
By shifting this task to the Donau, the receipts can easily be verified and unlink the donor from the charity.
Because the Donau does only know the amount and the charity it is signing for, this first step of issuing receipts anonymizes the data and provides privacy for the donor.
-If the payment process also provides anonymity (as the case is in GNU Taler) the donations are fully anonymous.
+If the payment process also provides anonymity (as the case is with GNU Taler) the donations are fully anonymous.
\begin{figure}[ht]
\begin{center}
@@ -61,7 +61,7 @@ If the payment process also provides anonymity (as the case is in GNU Taler) the
\caption{issue receipt request} \label{fig:issue receipt request}
\end{figure}
-Upon receiving the signed issue request from the charity, the Donau must verify the charity signature and checks that the yearly donation limit of a chairty is not exceeded.
+Upon receiving the signed issue request from the charity, the Donau must verify the charity signature and checks that the yearly donation limit of a charity is not exceeded.
After successful verification the Donau blind signs the donation receipt which is then sent via the charity back to the Donor (see figure: \ref{fig:issue receipt response} \pageref{fig:issue receipt response}).
The donor now unblinds the signature from the Donau to make it valid for the unblinded receipt (see section \ref{blind_signatures}).
The unblinded receipt gets saved locally on the donors device for later.
@@ -92,11 +92,10 @@ This process repeats for every donation. At the end of the year the donor may ha
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 further protects the privacy of the donor as the individual donations could be enough information to link with specific donations to their corresponding charity and donor.
-Merging donation receipts reduces the time and effort for the manual verification of the tax authority as donor generates a single QR-Code containing the donation statement.
-The signs over the total amount donated, the year and the tax ID.
-This is the signature which is used to verify the donation statement by the tax authority.
+Merging donation receipts reduces the time and effort for the manual verification of the tax authority as the donor generates a single QR-Code containing the donation statement containing the total amount donated, the year and the tax ID and the signature over all of these values.
+This signature is used to verify the donation statement by the tax authority.
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.
+The latest donation statement will always contain all the receipts of a year - the old receipts (from previous statements of the year) and the new donation receipts.
\begin{figure}[ht]
\begin{center}
@@ -132,8 +131,8 @@ The latest donation statement will always contain all the receipts of a year - t
\end{figure}
\section{Validation}\label{validation}
-Once the donor has received the donation statement signature, they can summarize them in a QR code.
-The donor must submit the QR-Code with their tax documents, in order to claim the tax reduction (see figure:\ref{fig:validation} \pageref{fig:validation}).
+Once the donor has received the donation statement signature, he can summarize them in a QR code.
+The donor must submit the QR-Code with his tax documents, in order to claim the tax 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.
@@ -164,8 +163,7 @@ If the signature is valid, this is the proof that the specified donor indeed has
The tax authority will not have any information to which charity the donor has donated money.
The tax authority only knows that every donation was made to one of the approved charites in the specified year and the total amount donated to all charities in that list.
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 income a charity has generated in donations per year and how much a donor has donated throughout the year, tax fraud is essentially eliminated.
-
+The Donau should keep track of the total amount of the donation receipts issued for each charity, to enforce donation limits according to local law and to prevent donation fraud.
\section{Incorporating the Donau}\label{incorporating_the_donau}
Every donor is related to only one specific Donau of his location where he is able to issue and submit donation receipts for deducting taxes.
@@ -173,6 +171,5 @@ If a charity wants to be accepted in multiple tax areas, it has to be registered
To do so, the charities has to apply to the tax authorities.
The region for which a Donau is responsible depends on the tax area of the tax authority and their reglementation of what is charitable.
A Donau is maybe responsible for a geographical area like a canton, a country or even a confederation of states.
-Different donation authorities must also be kept for different currencies, but this should not be a problem as most countries have a single currency.
diff --git a/doc/thesis/chapters/introduction/goals.tex b/doc/thesis/chapters/introduction/goals.tex
@@ -7,7 +7,7 @@ The tax authority should be able to easly verify all donations from a donor by s
This QR-Code is generated by the donor and should contain all the proof needed to deduct all donations of the year from taxes.
Because the receipts are centralized in one place of the donors wallet, the donor does not have to worry about storing or loosing the receipts. In addition, by submitting the donation receipts to the Donau the donation receipts should be stored by the Donau. This should be a significant impovement in user convienience for both the donor and tax authority.
-The Donau should prevent donation fraud with fake, expired or third-party donations. It should maintain a list of recognized charities, in order to prevent donations from non charitable organizations. The Donau should keeps track of the total amount of the donation receipts issued for each charity, to enforce donation limits according to local law and to prevent donation fraud.
+The Donau should prevent donation fraud with fake, expired or third-party donations. It should maintain a list of recognized charities, in order to prevent donations from non charitable organizations. The Donau should keep track of the total amount of the donation receipts issued for each charity, to enforce donation limits according to local law and to prevent donation fraud.
The goals described above boil down to the following:
\begin{itemize}
diff --git a/doc/thesis/thesis.pdf b/doc/thesis/thesis.pdf
Binary files differ.
