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Record W4387530715 · doi:10.9734/cjast/2023/v42i364239

Technological Tools in Facilitating Cryptocurrency Tax Compliance: An Exploration of Software and Platforms Supporting Individual and Business Adherence to Tax Norms

2023· article· en· W4387530715 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueCurrent Journal of Applied Science and Technology · 2023
Typearticle
Languageen
FieldComputer Science
TopicBlockchain Technology Applications and Security
Canadian institutionsIndependent Electricity System Operator
Fundersnot available
KeywordsCryptocurrencyTransparency (behavior)ImmutabilityComputer securityBlockchainBusinessPaymentComputer scienceAccountingFinance

Abstract

fetched live from OpenAlex

This paper delves into the role of technological tools in bolstering cryptocurrency tax compliance for individuals and businesses, addressing the challenges posed by the decentralized and anonymous nature of cryptocurrencies. The investigation revolves around the necessity and effectiveness of software and platforms like CoinTracker, CryptoTrader.Tax, and TokenTax, which aid in monitoring, reporting, and ensuring compliance with tax norms. These tools exemplify the innovation required to reconcile the discrepancy between decentralized cryptocurrencies and centralized tax compliance, mitigating legal risks. Moreover, the inherent characteristics of blockchain technology, including its immutability and transparency, coupled with smart contracts, revolutionize tax compliance by creating tamper-proof transaction records and automating tax calculations and payments. Nevertheless, the implementation of these technologies raises concerns regarding data privacy and security, necessitating robust legal and ethical frameworks. Additionally, the evolving cryptocurrency market, characterized by developments like DeFi, NFTs, and novel blockchain protocols, demands continual adaptation and innovation from these technological tools. Countries with favorable tax environments for cryptocurrencies, such as Germany, Singapore, and Switzerland, are also explored. The paper concludes with comprehensive recommendations for implementing a robust model for taxing cryptocurrencies, emphasizing the significance of employing blockchain analysis software, comprehensive tax software, Artificial Intelligence, APIs, cloud computing, and educational platforms. These tools, integrated meticulously, ensure accuracy, efficiency, and foster a knowledgeable environment, thereby facilitating adherence to tax norms in the rapidly expanding cryptocurrency domain.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.868
Threshold uncertainty score0.631

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0020.005
Science and technology studies0.0000.002
Scholarly communication0.0000.001
Open science0.0010.001
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.109
GPT teacher head0.346
Teacher spread0.237 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it