donau

Donation authority for GNU Taler (experimental)
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interview.tex (1172B)


      1 This chapter captures how donations are currently verified and describes the
      2 crucial cryptographic elements used by the Donau. The project is based on
      3 existing cryptography.
      4 
      5 \section{How Donations Are Currently Verified}\label{current_system}
      6 In order to find out how the tax authorities nowadays verify donations for
      7 donation deduction an interview with the tax authority Zürich was held.
      8 The interview transcript can be found in the appendix section \ref{transcript}.
      9 Currently the tax authority Zürich verifies donations by hand. The
     10 verification process is intentionally kept simple as donation fraud does not
     11 seem to be a big problem. Other ways to conduct fraud, are more likely and
     12 profitable with less legal risk attached. There is no known data that contains
     13 how much money the state has lost with donation fraud.
     14 
     15 If the amount donated is unusually high further proof is needed. The tax
     16 authority will check if the donor is financially capable of donating this
     17 amount. Bank transaction receipts may be requested as proof. In extreme cases
     18 it is brought to court, in which case the donor needs to proof that the
     19 donation is indeed valid and was made by them.
     20