donau

Donation authority for GNU Taler (experimental)
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commit e3b19effb201304e01fb0769c0b948f7cef06ad0
parent cab4eda646af1bb3d7de32f3f86fe56a8d8a78b6
Author: Casaburi Johannes <johannes.casaburi@students.bfh.ch>
Date:   Tue,  7 May 2024 16:57:49 +0200

rework overview

Diffstat:
Ddoc/thesis/chapters/donau_overview/donau_overview.tex | 49-------------------------------------------------
Adoc/thesis/chapters/overview/overview.tex | 45+++++++++++++++++++++++++++++++++++++++++++++
Mdoc/thesis/thesis.pdf | 0
Mdoc/thesis/thesis.tex | 2+-
4 files changed, 46 insertions(+), 50 deletions(-)

diff --git a/doc/thesis/chapters/donau_overview/donau_overview.tex b/doc/thesis/chapters/donau_overview/donau_overview.tex @@ -1,49 +0,0 @@ -\section{The Concept} -<<<<<<< HEAD -For the Donau to work there needs to be one or more charities and donors. The Donau is operated by the tax authority while maintaining a list of verified charites the donor can donate money to. Each charity maintains a backend solution that allows it to communicate with the Donau and donor. When donating to a charity the donor sends the payment together with a signing request (done automatically with the payment) to the charity. The charity must verify that the payment was successful and the amount written in the signing request is lower or equal the amount donated. Next, the charity signs this request and forwards it to the Donau which issues the actual donation receipts. This is different from the current model where the charity issues these receipts. By shifting this task to the Donau the receipts can easily be verified and unlinking the donor from the charity which in turn provides anonymity for the donor. -======= -The Donau\footnote{short for donation authority} environment includes three stakeholders. Donors, charities and the tax authority. The donation receipt is no longer issued by the charity, but by the tax authority. This makes the validation of the receipts easy. If the tax authority signs the receipts, it can also check them unambiguously. The tax authority operates the centerpiece, the Donau (short for donation authority). The Donau is a server which automatically issues donation receipts. ->>>>>>> 71d683b37651803315638dc90c40cfeb94c4f887 - -Upon receiving the signed signing request from the charity, the Donau must verify the charity signature and check for any legal restrictions imposed by law, such as a yearly donation limit. After successful verification the Donau creates a donation receipt which is sent to the Donor. The receipt gets saved on the donors device for later. This process repeats for every donation. At the end of the year the donor may have accumulated a bunch of these donation receipts. - -When it is time for the tax declaration (usually at the end of the year) the donor has to request a final statement from the Donau, summarizing all the donation receipts in a single donation statement in the form of a QR-Code. This step not only protects the privacy of the donor by combining the amounts of the donation receipts in a single total amount but also makes it easier for the tax authority to then verify the donation by checking a single QR-Code which is seperate. The donation statement can be requested multiple times during the year for save keeping (e.g by printing out the QR-Code). The latest donation statements will contain both the old receipts (from a previous statement) and the new donation receipts. All the donor has to do is to send the donation statement or multiple (only the latest one counts though) to the tax authority (e.g. together with the other tax documents needed for the tax declaration). The final check is made by the tax authority, by checking the QR-Code (the donation statement). If valid this is proof that the donor indeed has donated the amount claimed. - -The tax authority will not have any information to what charity the donor has donated money. All that the tax authority knows is that the donation was made to one of the approved charites and the total amount of all donations made throughout the year. This way the donor could make an anonymous donation and still have enough proof to deduct the amount form 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. - -% TODO: explain figure, more details like blind signatures? - -\begin{figure}[ht] -\begin{center} -\begin{tikzpicture} - \node (image) at (0,0) {\includegraphics[width=0.1\textwidth]{stickman}}; - \node at (0,-1.8) {Donor}; - %arrow - \draw [-latex] (1,0) -- (7,0); - %charity - \node (image) at (8.5,0) {\includegraphics[width=0.15\textwidth]{charity}}; - \node at (8.5,-1.1) {Charity}; - %arrow - \draw [-latex] (7,-1) -- (5,-2.5); - %server - \node (image) at (4,-3) { - \includegraphics[width=0.12\textwidth]{tax-authority}}; - \node at (4,-4.1) {Tax Authority}; - %arrow - \draw [-latex] (1,-1) -- (3,-2.5); -\end{tikzpicture} -\end{center} -\caption{stakeholders} \label{fig:stakeholders} -\end{figure} -\subsection{Affiliations to a Donau} -Each donor have to issue the donation receipts by the Donau of their location, where they also submit the receipts for the tax deduction. To do so, the charity have to be registered by the corresponding Donau. The question now is for which region is a Donau responsible? It depends. A Donau is maybe responsible for a geographical area like a canton, a state, a country or even a confederation of states. However not everyone has the same definition of a charitable organization. Therefore tax authorities with different views on what constitutes a charity have to operate a separate Donau. - -\subsection{Charity Registration} -Assuming an already applied Donau system, a charity now wants to issue donation receipts via the Donau from canton XY. In order for a donor to receive donation receipts from the Donau XY, the charity must first be \textbf{registered} with the Donau XY. - -An admin of the Donau proofs somehow manually if the inquiring charity really a charity is in relation of the regulation of canton XY. is a charitythe authenticity of the charity. -\subsection{Issuing Donation Receipts} - -\subsection{Summarize the Receipts} - -\subsection{Validation} diff --git a/doc/thesis/chapters/overview/overview.tex b/doc/thesis/chapters/overview/overview.tex @@ -0,0 +1,45 @@ +\section{The Concept} +For the Donau to work there needs to be one or more charities and donors. The Donau is operated by the tax authority while maintaining a list of verified charites the donor can donate money to. Each charity maintains a backend solution that allows it to communicate with the Donau and donor. When donating to a charity the donor sends the payment together with a signing request (done automatically with the payment) to the charity. The charity must verify that the payment was successful and the amount written in the signing request is lower or equal the amount donated. Next, the charity signs this request and forwards it to the Donau which issues the actual donation receipts. This is different from the current model where the charity issues these receipts. By shifting this task to the Donau the receipts can easily be verified and unlinking the donor from the charity which in turn provides anonymity for the donor. + +Upon receiving the signed signing request from the charity, the Donau must verify the charity signature and check for any legal restrictions imposed by law, such as a yearly donation limit. After successful verification the Donau creates a donation receipt which is sent to the Donor. The receipt gets saved on the donors device for later. This process repeats for every donation. At the end of the year the donor may have accumulated a bunch of these donation receipts. + +When it is time for the tax declaration (usually at the end of the year) the donor has to request a final statement from the Donau, summarizing all the donation receipts in a single donation statement in the form of a QR-Code. This step not only protects the privacy of the donor by combining the amounts of the donation receipts in a single total amount but also makes it easier for the tax authority to then verify the donation by checking a single QR-Code which is seperate. The donation statement can be requested multiple times during the year for save keeping (e.g by printing out the QR-Code). The latest donation statements will contain both the old receipts (from a previous statement) and the new donation receipts. All the donor has to do is to send the donation statement or multiple (only the latest one counts though) to the tax authority (e.g. together with the other tax documents needed for the tax declaration). The final check is made by the tax authority, by checking the QR-Code (the donation statement). If valid this is proof that the donor indeed has donated the amount claimed. + +The tax authority will not have any information to what charity the donor has donated money. All that the tax authority knows is that the donation was made to one of the approved charites and the total amount of all donations made throughout the year. This way the donor could make an anonymous donation and still have enough proof to deduct the amount form 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. + +% TODO: explain figure, more details like blind signatures? + +\begin{figure}[ht] +\begin{center} +\begin{tikzpicture} + \node (image) at (0,0) {\includegraphics[width=0.1\textwidth]{stickman}}; + \node at (0,-1.8) {Donor}; + %arrow + \draw [-latex] (1,0) -- (7,0); + %charity + \node (image) at (8.5,0) {\includegraphics[width=0.15\textwidth]{charity}}; + \node at (8.5,-1.1) {Charity}; + %arrow + \draw [-latex] (7,-1) -- (5,-2.5); + %server + \node (image) at (4,-3) { + \includegraphics[width=0.12\textwidth]{tax-authority}}; + \node at (4,-4.1) {Tax Authority}; + %arrow + \draw [-latex] (1,-1) -- (3,-2.5); +\end{tikzpicture} +\end{center} +\caption{stakeholders} \label{fig:stakeholders} +\end{figure} +\subsection{Affiliations to a Donau} +Each donor have to issue the donation receipts by the Donau of their location, where they also submit the receipts for the tax deduction. To do so, the charity have to be registered by the corresponding Donau. The question now is for which region is a Donau responsible? It depends. A Donau is maybe responsible for a geographical area like a canton, a state, a country or even a confederation of states. However not everyone has the same definition of a charitable organization. Therefore tax authorities with different views on what constitutes a charity have to operate a separate Donau. + +\subsection{Charity Registration} +Assuming an already applied Donau system, a charity now wants to issue donation receipts via the Donau from canton XY. In order for a donor to receive donation receipts from the Donau XY, the charity must first be \textbf{registered} with the Donau XY. + +An admin of the Donau proofs somehow manually if the inquiring charity really a charity is in relation of the regulation of canton XY. is a charitythe authenticity of the charity. +\subsection{Issuing Donation Receipts} + +\subsection{Summarize the Receipts} + +\subsection{Validation} diff --git a/doc/thesis/thesis.pdf b/doc/thesis/thesis.pdf Binary files differ. diff --git a/doc/thesis/thesis.tex b/doc/thesis/thesis.tex @@ -22,7 +22,7 @@ \input{chapters/intro/introduction} \chapter{Donau Overview} -\input{chapters/donau_overview/donau_overview} +\input{chapters/overview/overview} \chapter{Cryptographic Preliminaries} \input{chapters/crypto/crypto}