commit cd541c473834235478cdc96e30520c4d3f89bce5
parent c6c3c28421656b5f0f5bcba2b64b76325fba9fa2
Author: Matyja Lukas Adam <lukas.matyja@students.bfh.ch>
Date: Thu, 6 Jun 2024 23:22:19 +0200
add text to conclusion
Diffstat:
4 files changed, 10 insertions(+), 1 deletion(-)
diff --git a/doc/thesis/bibliography.bib b/doc/thesis/bibliography.bib
@@ -62,3 +62,9 @@ journal = {International Journal of Computer Science Issues, ISSN (Online): 1694
keywords = "hash,sha-512"
}
+@misc{eulaw,
+ author={{The Parliament of Australia}},
+ title={CONSOLIDATED VERSION OF THE TREATY ON THE FUNCTIONING OF THE EUROPEAN UNION},
+ year={2012},
+ note={\newline\url{https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:12012E/TXT}},
+}
diff --git a/doc/thesis/chapters/introduction/motivation.tex b/doc/thesis/chapters/introduction/motivation.tex
@@ -11,5 +11,5 @@ There are many reasons why such information can be sensitive and should be hidde
Tax authorities may have to verify donations manually which can be time consuming and involves a disproportionate amount of effort for the tax authorities. The donor on the other hand has to keep track of the donation receipts, which may get lost.
%standardisation
-For every donation the donor wants the donation to be tax deductible, the adressed charity has to be recognized by the local tax authority. However, it can happen that donations to unrecognized charities are mistakenly deducted or that donations to recognized charities are not deducted. This misconduct has found attention by Michiel Leenaars from the NLnet Foundation\footnote{see \url{https://nlnet.nl/}}. He has noticed that donations to their organization from other countries are sometimes not deducted from the taxes of their donors, although this should be the case.
+For every donation the donor wants the donation to be tax deductible, the adressed charity has to be recognized by the local tax authority. However, it can happen that donations to unrecognized charities are mistakenly deducted or that donations to recognized charities are not deducted. This misconduct has found attention by Michiel Leenaars from the NLnet Foundation\footnote{see \url{https://nlnet.nl/}}. He has noticed that donations to their organization from other countries are sometimes not deducted from the taxes of their donors, although this should be the case in the european union according to the article 63 of \cite{eulaw}.
diff --git a/doc/thesis/chapters/results/conclusion.tex b/doc/thesis/chapters/results/conclusion.tex
@@ -5,3 +5,6 @@ Unfortunately, it occured that some tax departments still rely heavily on outdat
The adoption of free and open-source software (FOSS) presents a compelling solution. FOSS solutions offer several advantages, including cost-effectiveness, customizability, and the ability to scrutinize the underlying code for security and transparency purposes. By embracing FOSS, tax departments can modernize their systems, streamline processes, and enhance data integrity, ultimately fostering greater transparency and trust with the public.
+The Donau system supports tax justice. The Donau not only manages to hide which recognized charity has been donated to, so that everyone is treated equally, but also helps the donor to make use of their right to deduct donations. Because the donation receipts are stored in a central location and can even be deposited by donau, the likelihood of losing or forgetting the receipts is reduced. Furthermore, the privacy can also help to claim the tax reduction. It could be, for examle, that the donor is embarrassed by his donation and wants to keep it secret from his wife even if they have to submit a single tax return together or a good friend who works at the local tax office.
+
+Of course, bureaucracy and federalism can stand in the way of the introduction of such a system. Especially when it comes to the recognition of charities. It may be that laws have to be passed before the Donau is allowed to run in a tax location.
diff --git a/doc/thesis/thesis.pdf b/doc/thesis/thesis.pdf
Binary files differ.
