Blockchain Papers

Follow blockchain research across journals, conferences, and preprint repositories.

325 papersLast indexed Aug 31, 2026
Search papers

Paper index

325 results Β· page 1 of 14

Clear filters
Aug 26, 2026Β·Pravo i biznes.
0 cites
Legal Regime of the Circulation of Digital Financial Assets: A Comparative Legal Analysis

Danil R. Bogachev, Aleksandr S. Kiselev

The introduction of digital technologies into many economic processes is changing the functioning principles of many government institutions. This process requires regulatory regulation of newly emerged economic relations and their proper registration and legal protection. The issues of developing information relations in the sphere of turnover of the Central Federal District are related to economic, political, social and other factors that are taken into account in strategic planning, including the national security of the Russian Federation. As part of the study, a comparison of the legal regimes of the CFD turnover using the DLT system was carried out, the legal regimes of digital currency circulation and cryptocurrency circulation as a type of CFD in developed countries were analyzed.

Security, Politics, and Digital Transformation
Digital Transformation in Law
Legal and Policy Issues
Original source
Aug 21, 2026Β·Electronic Library of Peter the Great Polytechnic University
0 cites
БистСма Π°Π½ΠΎΠ½ΠΈΠΌΠ½ΠΎΠΉ Π²Π΅Ρ€ΠΈΡ„ΠΈΠΊΠ°Ρ†ΠΈΠΈ Π΄Π°Π½Π½Ρ‹Ρ… с использованиСм Π΄ΠΎΠΊΠ°Π·Π°Ρ‚Π΅Π»ΡŒΡΡ‚Π² с Π½ΡƒΠ»Π΅Π²Ρ‹ΠΌ Ρ€Π°Π·Π³Π»Π°ΡˆΠ΅Π½ΠΈΠ΅ΠΌ Π² Π΄Π΅Ρ†Π΅Π½Ρ‚Ρ€Π°Π»ΠΈΠ·ΠΎΠ²Π°Π½Π½Ρ‹Ρ… рССстрах

Владислав Π‘Π΅Ρ€Π³Π΅Π΅Π²ΠΈΡ‡ ΠŸΠΈΡΠ°Ρ€Π΅Π²

систСмы Π°Π½ΠΎΠ½ΠΈΠΌΠ½ΠΎΠ³ΠΎ подтвСрТдСния Ρ„Π°ΠΊΡ‚ΠΎΠ² Π½Π° основС соврСмСнных криптографичСских ΠΏΡ€ΠΈΠΌΠΈΡ‚ΠΈΠ²ΠΎΠ²: Zero-Knowledge-Π΄ΠΎΠΊΠ°Π·Π°Ρ‚Π΅Π»ΡŒΡΡ‚Π² ΠΈ Π΄Π΅Ρ†Π΅Π½Ρ‚Ρ€Π°Π»ΠΈΠ·ΠΎΠ²Π°Π½Π½Ρ‹Ρ… ΠΈΠ΄Π΅Π½Ρ‚ΠΈΡ„ΠΈΠΊΠ°Ρ‚ΠΎΡ€ΠΎΠ². ΠŸΡ€ΠΎΠ°Π½Π°Π»ΠΈΠ·ΠΈΡ€ΠΎΠ²Π°Π½Ρ‹ ΡΡƒΡ‰Π΅ΡΡ‚Π²ΡƒΡŽΡ‰ΠΈΠ΅ ΠΏΠΎΠ΄Ρ…ΠΎΠ΄Ρ‹ ΠΊ Π΄Π΅Ρ†Π΅Π½Ρ‚Ρ€Π°Π»ΠΈΠ·ΠΎΠ²Π°Π½Π½ΠΎΠΉ ΠΈΠ΄Π΅Π½Ρ‚ΠΈΡ„ΠΈΠΊΠ°Ρ†ΠΈΠΈ ΠΈ ΠΏΡ€ΠΎΠ²Π΅Ρ€ΠΊΠ΅ аттСстуСмых Π΄Π°Π½Π½Ρ‹Ρ…, Π²ΠΊΠ»ΡŽΡ‡Π°Ρ стандарты W3C Verifiable Credentials ΠΈ DID. ΠŸΡ€ΠΎΠ²Π΅Π΄Ρ‘Π½ ΠΎΠ±Π·ΠΎΡ€ систСм ΠΏΡ€ΠΎΡ‚ΠΎΡ‚ΠΈΠΏΠΎΠ², ΠΈΡΠΏΠΎΠ»ΡŒΠ·ΡƒΡŽΡ‰ΠΈΡ… ZK-Π΄ΠΎΠΊΠ°Π·Π°Ρ‚Π΅Π»ΡŒΡΡ‚Π²Π° для ΠΏΡ€ΠΎΠ²Π΅Ρ€ΠΊΠΈ возраста, Π΄ΠΈΠΏΠ»ΠΎΠΌΠΎΠ², Ρ€Π΅Π·ΡƒΠ»ΡŒΡ‚Π°Ρ‚ΠΎΠ² KYC ΠΈ ΠΈΠ½Ρ‹Ρ… Π°Ρ‚Ρ€ΠΈΠ±ΡƒΡ‚ΠΎΠ² личности Π±Π΅Π· раскрытия ΠΏΠ΅Ρ€ΡΠΎΠ½Π°Π»ΡŒΠ½Ρ‹Ρ… Π΄Π°Π½Π½Ρ‹Ρ…. Π˜Π·ΡƒΡ‡Π΅Π½Ρ‹ Ρ‚Π΅Ρ…Π½ΠΎΠ»ΠΎΠ³ΠΈΠΈ Π³Π΅Π½Π΅Ρ€Π°Ρ†ΠΈΠΈ ΠΈ Π²Π΅Ρ€ΠΈΡ„ΠΈΠΊΠ°Ρ†ΠΈΠΈ zk-Π΄ΠΎΠΊΠ°Π·Π°Ρ‚Π΅Π»ΡŒΡΡ‚Π² для Ethereum-совмСстимых систСм, Π²ΠΊΠ»ΡŽΡ‡Π°Ρ ZoKrates, Noir ΠΈ Barretenberg, Π° Ρ‚Π°ΠΊΠΆΠ΅ ΠΌΠ΅Ρ…Π°Π½ΠΈΠ·ΠΌΡ‹ хранСния Π΄ΠΎΠ²Π΅Ρ€Π΅Π½Π½Ρ‹Ρ… ΠΏΡƒΠ±Π»ΠΈΡ‡Π½Ρ‹Ρ… ΠΊΠ»ΡŽΡ‡Π΅ΠΉ ΠΎΡ€Π³Π°Π½ΠΈΠ·Π°Ρ†ΠΈΠΉ-ΠΈΠ·Π΄Π°Ρ‚Π΅Π»Π΅ΠΉ Π² Π±Π»ΠΎΠΊΡ‡Π΅ΠΉΠ½-рССстрах. ОсобоС Π²Π½ΠΈΠΌΠ°Π½ΠΈΠ΅ ΡƒΠ΄Π΅Π»Π΅Π½ΠΎ Ρ€ΠΎΠ»ΠΈ смарт-ΠΊΠΎΠ½Ρ‚Ρ€Π°ΠΊΡ‚ΠΎΠ² ΠΈ нСизмСняСмой срСды исполнСния ΠΊΠ°ΠΊ источника довСрия Π² распрСдСлённых систСмах.

Open access
Legal and Regulatory Analysis
Legal and Policy Issues
Scientific Research and Philosophical Inquiry
Original source
Jul 29, 2026Β·Zenodo (CERN European Organization for Nuclear Research)
0 cites
GENERAL CIVIL LAW QUALIFICATION OF SMART CONTRACTS AS A MEANS OF DISPOSING OF DIGITAL ASSETS

Oleg A. Polezhaev

This article is devoted to the general legal characteristics of smart contracts as a means of disposing of digital assets. Smart contracts are a key mechanism for transferring digital assets, but their legal regime remains controversial and unexplored. The main goal. To make a general civil law qualification of smart contracts as a special form of concluding transactions by order of the Central Bank and to justify their recognition as full-fledged legal means of achieving a legal result. The problems under consideration are the differentiation of the IC from related legal phenomena: computer programs, methods of securing, executing and concluding a transaction. The methods used are: formal-legal, comparativelegal, historical-legal, systematic. Conclusions. The IC is a special digital form of the transaction, which has the highest degree of reliability and accuracy of recording the will of the parties in the presence of objective guarantees of its execution.

Open access
2 source records
Security, Politics, and Digital Transformation
Digital Transformation in Law
Legal and Policy Issues
Original source
Jul 27, 2026Β·Emerging Trends in Sustainable Energy, Smart Systems, and Green Technology
0 cites
Cryptographic Integrity and Scalability Challenges in Ethereum-Based E-Voting Systems: Current State of the Art

Chibueze Ubochi Nwamouh, Okereke Aru-Eze, Wilson C. Ahiara, Isaac Adewale Samuel

One potential remedy for the problems with online voting methods is blockchain technology. Online voting has several benefits, such lower costs and higher voter turnout, but its broad adoption has been hampered by security and manipulation issues. With features like non-repudiation and end-to-end verification, blockchain&s;s decentralized and secure architecture provides an alternative to electronic voting. In addition to examining the present status of research and development in this area, this article gives an overview of blockchain-based electronic voting systems. The objective is to pinpoint current issues and predict upcoming developments in blockchain-based voting. Paper clarifies the core features of blockchain technology that are pertinent to voting and highlights the conceptual framework of blockchain-based electronic voting systems. According to the report, blockchain technologies might help with some of the problems that conventional election systems have. Transaction speed and privacy protection, however, are two significant obstacles that stand out. Blockchain-based electronic voting systems must be implemented sustainably, which requires resolving scalability issues with transaction speed and guaranteeing the security of distant participation. Current frameworks must be improved in order to properly utilize blockchain technology in voting systems. This entails strengthening privacy safeguards and figuring out ways to speed up transactions. Blockchain-based electronic voting systems have the potential to be a safe and effective alternative for next elections if these issues are resolved.

Internet Traffic Analysis and Secure E-voting
Blockchain Technology Applications and Security
Legal and Policy Issues
Original source
May 18, 2026Β·ΠΠΊΡ‚ΡƒΠ°Π»ΡŒΠ½Ρ– ΠΏΡ€ΠΎΠ±Π»Π΅ΠΌΠΈ Π΄Π΅Ρ€ΠΆΠ°Π²ΠΈ Ρ– ΠΏΡ€Π°Π²Π°
0 cites
International legal mechanisms for regulating the use of digital technologies in the field of combating money laundering

P. P. Latkovskyi

- . - (Decentralized Finance, DeFi), (NFT), - . , , , , . - - FATF [1], (Anti-Money Laundering Directives, AMLD) - . -

Open access
Digital Transformation in Law
Security, Politics, and Digital Transformation
Legal and Policy Issues
Original source
Apr 16, 2026Β·Justice of the peace
0 cites
LAY JUSTICE AS FATA MORGANA OF JUDICIAL DECENTRALIZATION

Aleksandr V. Orlov

The modern judiciary is the key element of a law-governed state ensuring supremacy of law and protection of human rights. The article reviews historical and legal prerequisites for the development of judicial federalism, evolution of the lay justice status, and consequences of centralization of the judicial system. Taking into account the elimination of constitutional (statutory) courts of constituent entities of the Russian Federation and financing of lay justice with the federal budget, the author substantiates the position that, although a justice of the peace maintains the illusory status of a judge of a constituent entity of the Russian Federation, in fact it constitutes the main link in the federal (decentralized) judicial system.

Education, Law, and Society
Legal and Policy Issues
Legal and Regulatory Analysis
Original source
Mar 31, 2026Β·Bulletin of Toraighyrov University Physics & Mathematics series
0 cites
DEVELOPMENT OF A SMART CONTRACT SOLUTION FOR KAZAKHSTAN’S ENERGY SECTOR

А. А. Kalinin, А. V. Oleynikova, А. V. Bashirov, В. А. Khanov

This article presents the development of a blockchain-based smart contract aimed at addressing key issues in Kazakhstan’s energy sector. The research demonstrates the effectiveness of blockchain technology in automating energy transactions and improving transparency, security, and efficiency in the industry. A smart contract prototype was designed on the Ethereum platform using the Solidity language to automate electricity supply agreements, including energy delivery recording, payment handling, and tariff management. The contract was developed with consideration of local regulatory and infrastructure specifics and incorporates features like role-based access control and automatic enforcement of penalties for overuse. The proposed solution was thoroughly tested for functionality and security. The results show that the smart contract operates reliably under various scenarios and can significantly streamline settlements between energy providers and consumers, reduce operational costs, and increase trust. The scientific novelty of the work lies in adapting smart contract technology to the conditions of Kazakhstan’s energy market. The practical significance is that energy companies and regulators can implement this blockchain solution to enhance efficiency and transparency. The findings provide a foundation for further digitalization of the energy sector, including future integration of renewable energy sources and development of decentralized energy markets. Keywords: blockchain, smart contract, Ethereu, energy sector, energy market.

Blockchain Technology Applications and Security
Legal and Policy Issues
Economic and Industrial Development
Original source
Mar 8, 2026Β·Courier of Kutafin Moscow State Law University (MSAL)
0 cites
Smart-Contract: Doctrinal and Law Enforcement Aspects of Recognition as Concluded and Valid

S. V. Odintsov, B. E. Koshelyuk

The article discusses the controversial issues of the legal nature of self-executing transactions. It is proved that a smart contract is an algorithm that automates the execution of legally signifi cant and actual actions, subject to constant monitoring in accordance with the agreement of the parties and the regulatory requirements embedded in the program code. The use of digital tools for recording expressions of will, including software algorithms that create convincing evidence of the validity of an agreement, is being investigated. The authors conclude that a smart contract cannot be considered an independent form of contract, as a special algorithm, it helps automate the fulfillment of obligations under constant control and in strict accordance with the terms of the agreement embedded in the program code.

Open access
Digital Transformation in Law
Security, Politics, and Digital Transformation
Legal and Policy Issues
Original source
Feb 9, 2026Β·Financial Innovation
2 cites
Digital assets: risks, regulations, mitigation

Huei-Wen Teng, Wolfgang Karl HΓ€rdle, Joerg Osterrieder, Daniel Traian Pele Β· 31 authors

Digital assets (DAs) such as cryptocurrencies, tokenized securities, stablecoins, non-fungible tokens (NFTs), and central bank digital currencies, are transforming financial markets with new business models, investment opportunities, and transaction efficiencies. Underpinned by blockchain, distributed ledger technology, and smart contracts, digital innovations are reshaping the financial ecosystem. However, their rapid growth introduces substantial risks, including fraud, market manipulation, cybersecurity threats, and regulatory uncertainty. This position paper offers an interdisciplinary and empirically grounded analysis of the DA landscape. We define and classify major asset types, trace their evolution from speculative instruments to functional tools, and assess current adoption trends. Additional technological developments (e.g., decentralized finance and NFT expansion) are examined for their role in accelerating this transformation. We also analyze the global regulatory landscape, highlighting jurisdictional differences, classification challenges, and emerging governance frameworks. To address key risks, we derive mitigation strategies via quantitative analysis and case-based evidence. The risks include balancing innovation with investor protection through adaptive regulatory design, promoting cross-border regulatory harmonization to prevent arbitrage and fragmentation, and supporting experimentation through regulatory sandboxes and innovation hubs. By adopting a forward-looking, evidence-based, and collaborative regulatory approaches, stakeholders can harness the benefits of DAs while managing systemic risks and maintaining market integrity.

Open access
2 source records
Blockchain Technology Applications and Security
FinTech, Crowdfunding, Digital Finance
Global Financial Regulation and Crises
Original source
Feb 2, 2026Β·Technologies
1 cites
Democratic Innovation: Systematic Evaluation of Blockchain-Based Electronic Voting (2022–2025)

Oscar Revelo SΓ‘nchez, Alexander BarΓ³n Salazar, Manuel BolaΓ±os GonzΓ‘lez

This systematic review examines recent advances in blockchain-based electronic voting systems, motivated by the need for more transparent, secure, and verifiable electoral processes. The rapid growth of research between 2022 and 2025 highlights blockchain as a promising foundation for addressing long-standing challenges of integrity, anonymity, and trust in digital elections, particularly in academic contexts where pilot deployments are more feasible. The review followed PRISMA 2020 guidelines and applied the evidence-based methodology proposed by Kitchenham & Charters. Searches were conducted in six major databases, yielding 861 records; after removing duplicates and applying eligibility criteria, 338 studies were retained. Data were extracted using a structured template and synthesised qualitatively due to the conceptual and methodological heterogeneity of the evidence. The included studies reveal significant progress in blockchain architectures, smart contracts, and advanced cryptographic mechanismsβ€”such as blind signatures, zero-knowledge proofs, and homomorphic encryption. Multiple authentication and verification strategies were identified; however, real-world validations remain limited and largely confined to small-scale academic pilots. Overall, blockchain-based voting systems demonstrate conceptual advantages over traditional and conventional electronic models, especially regarding transparency and auditability. Nevertheless, the field requires stronger empirical evaluation, greater scalability, and clearer regulatory alignment to support broader institutional adoption.

Open access
Internet Traffic Analysis and Secure E-voting
Blockchain Technology Applications and Security
Legal and Policy Issues
Original source
Jan 18, 2026Β·Zenodo (CERN European Organization for Nuclear Research)
0 cites
LAYER 0: ONTOLOGICAL FOUNDATIONS OF DIGITAL LEGAL PERSONALITY

Vadim Tsyvian

LAYER 0: RESTORING REAL-WORLD ONTOLOGY TO DIGITAL ARCHITECTURE The Restoration of Digital Legal Personality through Object-to-Subject Transformation This paper proposes restoring the ontological logic of the physical world within the digital realm. In physical reality, Layer 0 (corporeal presence) implicitly guarantees that an agent is a Subject. The digital world lost this layer, leading to a critical systemic error: the granting of legal capacity to "dead" Objects (code), which results in the mass voidness of transactions due to Vitiated Consent (Defect of Will). The author introduces the concept of Object-to-Subject Transformation. We assert that the only way to eliminate this legal voidness is to re-introduce the human will as a tangible force. The Core Mechanism: The solution is the Organization of the Stream. By actively directing a continuous flow of entropy tokens from physical reality to a digital entity, the human performs a volitional act. This active organization is the endowment of Will, which ontologically transforms the digital entity from an inert Object into a capable Subject. Key Contributions: Restoration of Reality: Layer 0 re-establishes the physical-to-digital link that was lost in standard TCP/IP architecture. Elimination of Voidness: By ensuring "No Will = No Action," the protocol prevents transactions that would be legally void ab initio. Discrete Subjectivity: Legal personality becomes a dynamic state that exists strictly during the moment of active human engagement (Stream Organization). Conclusion This work integrates legal theory and cryptography to create a post-quantum standard of trust, where the human remains the sole source of Subjectivity, preventing the legal and ontological collapse of the digital economy. Keywords: Layer 0, Object-to-Subject Transformation, Digital Legal Personality, Discrete Legal Personality, Sybil Resistance, Capacity to Act, AI Liability, Vitiated Consent, ZK-PoB, Proof of Personhood, Biological Entropy, Model Collapse, Web3 Security, Digital Identity, Intentional Entropy

Open access
2 source records
Legal and Policy Issues
Governance, Compliance, and Sustainability
Legal, Health, Environmental and COVID-19 Challenges
Original source
Jan 1, 2026Β·Economics Theory and Practice
0 cites
Modern Approaches to Detecting Corruption Through Cryptocurrencies

N K Vasilieva, J. D. Darmilova, А.П. Π“ΠžΠ Π‘ΠΠ’ΠšΠž, A. N. Kalinichenko

This article examines the concept of cryptocurrency and its specific features. Based on the collection and analysis of information, the paper identifies the dual nature of cryptocurrency, which manifests itself both in the provision of new financial opportunities and in the expansion of corruption and fraudulent schemes. The article explores legal measures and approaches to combating cryptocurrency-related offenses, as well as current methods of detecting corruption involving cryptocurrencies.

Open access
Digital Transformation in Law
Legal and Policy Issues
Corruption and Economic Development
Original source
Jan 1, 2026Β·Journal of Russian Law
0 cites
Features of Cryptocurrency as an Object of In-Kind Obligations

Yaroslav V. Zemlyachenko

Despite the apparent lack of legal regulation regarding the definition of the content and rules of civil circulation of cryptocurrencies, which is the basis for courts to refuse to consider civil cases involving cryptocurrency, binding relationships related to cryptocurrency certainly exist and are developing. The impossibility of judicial protection of this kind of obligations raises the question of their legal nature and on the basis of what factors it is possible to transform these obligations into civil obligations subject to judicial protection. The purpose of the article is to consider the features of cryptocurrency as an object of natural obligations, to identify facts that serve as grounds for refusing to recognize transactions with cryptocurrency and their judicial protection, to establish the possibility of converting transactions with cryptocurrency from natural obligations to civil ones. When conducting the research, the main methods were general scientific methods of analysis and synthesis. Special methods such as comparative law, historical law, and formal law were used as auxiliary methods. As a result of considering cryptocurrencies as natural obligations that are not subject to legal protection, the conclusion is drawn: transactions with cryptocurrencies have a property such as latency, which removes this type of transaction from the jurisdiction of the courts, giving them the property of naturalness. The facts that serve as grounds for the courts to refuse to protect transactions with cryptocurrency are the following: 1) the owners of cryptocurrencies are individuals or legal entities whose personal law is not Russian law; 2) there is no information about the subjects of the transaction and other interested parties; 3) there is no information about the objects of the transaction; 4) there is no information about the transaction itself.

Open access
Security, Politics, and Digital Transformation
Digital Transformation in Law
Legal and Policy Issues
Original source
Jan 1, 2026Β·SSRN Electronic Journal
0 cites
Trends and Counter-Trends in the Development and Protection of Human Rights (a summary of a presentation at the plenary session of the International Scientific Conference "60 Years of the International Covenants on Human Rights: The Significance, Impact, and Evolution of Rights," held by the Institute of State and Law of the Russian Academy of Sciences on April 14, 2026)

ΠœΠ°Ρ€ΠΊ Π­Π½Ρ‚ΠΈΠ½, Π•ΠΊΠ°Ρ‚Π΅Ρ€ΠΈΠ½Π° Π­Π½Ρ‚ΠΈΠ½Π°

Over the past decade, profound changes of various kinds have simultaneously occurred in the international environment and political systems, political regimes, and their functioning in a significant number of countries in Asia, Africa, Europe, and the Americasthat is, on all continents. All of these profound changes have had serious and, naturally, diverse multidirectional consequences for the perception of human rights, attitudes towards them, their normative protection, and practice of human rights. Moreover, they have coincided with the revolutionary restructuring of polities at the international, regional, and national levels under the influence of their technological rearmament, digitalization, robotization, and the routinization of the everyday use of artificial intelligence, distributed ledgers, and breakthrough biotechnologies. This presentation and its journal version examine the most debated, controversial. self-contained, multidirectional trends and countertrends in the development of human rights, their protection, defense, and the practice of observing and violating them.

Open access
Digital Transformation in Law
Legal and Policy Issues
Legal, Health, Environmental and COVID-19 Challenges
Original source
Jan 1, 2026Β·SSRN Electronic Journal
0 cites
ARCHITECTURE OF THE OPERATIONAL STATE: CYBERNETIC REFORMATION OF SOVEREIGNTY AND ELIMINATION OF BUREAUCRATIC ENTROPY

Michal Hermann

This study analyzes the transformation of the state apparatus from the model of representative democracy to the paradigm of the "Operational State". The model integrates meritocratic structures and distributed ledger technologies to eliminate systemic inefficiency (Schwab 2016). The text defines the Lex Automatica doctrine, formulates a mathematical model of the Social Contribution Index (SCI), and redefines institutional architecture through the Stability Triad. The work critically reflects on the risks of algorithmic governance and proposes safeguard mechanisms in the form of civic sortition.

Open access
Economic Development and Digital Transformation
Legal and Policy Issues
Governance, Compliance, and Sustainability
Original source
Jan 1, 2026Β·Advancement of IoT in Blockchain Technology and its Applications
0 cites
Blockchain-Powered E-Voting System: A Secure and Transparent Solution

Md. Hussain Ansari

Democratic governance depends fundamentally on the integrity of electoral processes, as public trust in democratic institutions is only as strong as the systems that underpin them. Conventional voting mechanisms whether paper-based or early digital systems face growing scrutiny regarding transparency, auditability, and resistance to manipulation, with high-profile electoral controversies in recent years intensifying calls for more robust and verifiable alternatives. This paper proposes and evaluates a blockchain-powered electronic voting (e-voting) system designed to overcome these longstanding limitations by leveraging the core properties of distributed ledger technology: immutability, decentralization, and cryptographic verifiability. The proposed architecture integrates Ethereum-based smart contracts for automated ballot management, zero-knowledge proof (ZKP) protocols for voter privacy, and a permissioned blockchain layer for regulatory compliance. Together, these components form a cohesive framework that seeks to balance openness with accountability. A comparative evaluation against existing solutions demonstrates measurable improvements in security, voter anonymity, and system auditability. Scalability constraints, regulatory considerations, and real-world deployment challenges are also examined with candor, acknowledging that no technological solution is without friction. The analysis concludes that blockchain-based e-voting represents a technically viable and socially consequential advancement in democratic infrastructure one with the potential to restore and reinforce public confidence in electoral outcomes worldwide.

Internet Traffic Analysis and Secure E-voting
Blockchain Technology Applications and Security
Legal and Policy Issues
Original source
Jan 1, 2026Β·IMCSM26 Book of Proceedings - zbornik radova
0 cites
Tax control automation using smart contracts

Radovan Vladisavljević, Aleksandra Zlatić-Teőić, Svetlana Marković

The aim of the work is to present a model of tax control automation using smart contracts, this is a relatively new application of blockchain technologies. The use of new technologies can greatly improve the operations of modern organizations that have digitized their operations. New technologies not only provide a high degree of automation but also provide a high degree of transparency. This leads to faster business with an increase in the level of trust of all participants in the business venture.

Open access
Digital Transformation in Law
Economic and Technological Systems Analysis
Legal and Policy Issues
Original source
Jan 1, 2026Β·SSRN Electronic Journal
0 cites
The Paradox of Reporting Without Visibility: How DAC8 And CARF Expose the Limits of Transparency-Based Taxation in Crypto-Assets

Johann Thevot

The Markets in Crypto-Assets Regulation, DAC8, and the OECD Crypto-Asset Reporting Framework together form an emerging normative ecosystem meant to bring crypto-asset activity within the reach of tax authorities. This study asks whether that ecosystem affords a coherent and complete framework for the international taxation of crypto-assets, or whether the heterogeneity of classifications between financial-market law and tax law perpetuates the conditions for an incomplete taxation that procedural transparency cannot, on its own, remedy. The study proceeds in two parts. Part I analyses the transparency framework. Its definitions are settled, but its reach is not: DAC8 and CARF render transactions visible only where a reporting intermediary exists, which places decentralised finance and self-custody outside the system altogether. Part II asks what becomes of the information once it has been reported. Comparing the substantive tax treatment of staking, mining, airdrops, non-fungible tokens, stablecoins and decentralised-finance income across the principal jurisdictions, it finds that visibility does not in itself produce taxation, because states do not qualify what they see in the same way. Beneath the divergence, the study identifies an uncoordinated drift toward functional treatment. It argues that hard substantive harmonisation is foreclosed in practice, globally for want of any authority empowered to impose it and within the European Union for want of the unanimity that direct taxation requires. What remains available is coordination rather than harmonisation: the neutralisation of cross-border mismatches on the model of the linking rules developed against hybrid mismatches, a technique that leaves each state in possession of its own classification. The central finding of the study is structural. The absence of an identifiable counterparty constrains transparency, substantive qualification, and any coordinated remedy alike, so that the framework is coherent across the intermediated crypto economy and structurally incomplete beyond it. The same limit that arises from the architecture of the technology arises, for reasons of its own, from the consent-based architecture of the international legal order, and together they mark the boundary within which the international taxation of crypto-assets can be made to work.

Open access
Corporate Taxation and Avoidance
Taxation and Legal Issues
Legal and Policy Issues
Original source
Jan 1, 2026Β·Open MIND
0 cites
Design and Implementation of a Blockchain-Based Secure Voting

Samuel A. Ughili, Joshua U. Ngwuoke

Traditional electoral systems exhibit critical vulnerabilities including vote manipulation, centralized points of failure, and compromised transparency that undermine democratic integrity. This research presents BLOCKELECT, a decentralised blockchain-based secure voting system designed to address these fundamental challenges. The system employs Ethereum smart contracts written in Solidity to enforce immutable voting rules, Web3.js for blockchain integration, and MetaMask wallet authentication for secure voter verification. The proposed architecture implements dual interfaces for voters and electoral commissions, with distributed consensus mechanisms ensuring real-time transaction validation. Smart contracts automatically enforce electoral rules while maintaining cryptographic immutability of all voting transactions. The decentralised design eliminates single points of failure by distributing vote storage and validation across multiple network nodes. System validation employed comprehensive testing including unit, integration, system, and security testing methodologies. Results demonstrate successful prevention of vote tampering, elimination of double voting, and provision of transparent, auditable election results. Implementation utilised Truffle framework, Ganache blockchain simulation, and Node.js back-end services following an Agile Prototype-based Iterative Development methodology. This research demonstrates the feasibility of blockchain technology in creating trustworthy electoral systems, indicating that blockchain-based voting represents a viable solution for enhancing democratic processes while addressing persistent challenges of electoral fraud and lack of public confidence in traditional voting mechanisms.Traditional electoral systems exhibit critical vulnerabilities including vote manipulation, centralized points of failure, and compromised transparency that undermine democratic integrity. This research presents BLOCKELECT, a decentralised blockchain-based secure voting system designed to address these fundamental challenges. The system employs Ethereum smart contracts written in Solidity to enforce immutable voting rules, Web3.js for blockchain integration, and MetaMask wallet authentication for secure voter verification. The proposed architecture implements dual interfaces for voters and electoral commissions, with distributed consensus mechanisms ensuring real-time transaction validation. Smart contracts automatically enforce electoral rules while maintaining cryptographic immutability of all voting transactions. The decentralised design eliminates single points of failure by distributing vote storage and validation across multiple network nodes. System validation employed comprehensive testing including unit, integration, system, and security testing methodologies. Results demonstrate successful prevention of vote tampering, elimination of double voting, and provision of transparent, auditable election results. Implementation utilised Truffle framework, Ganache blockchain simulation, and Node.js back-end services following an Agile Prototype-based Iterative Development methodology. This research demonstrates the feasibility of blockchain technology in creating trustworthy electoral systems, indicating that blockchain-based voting represents a viable solution for enhancing democratic processes while addressing persistent challenges of electoral fraud and lack of public confidence in traditional voting mechanisms.

Open access
Internet Traffic Analysis and Secure E-voting
Blockchain Technology Applications and Security
Legal and Policy Issues
Original source
Dec 29, 2025Β·Zenodo (CERN European Organization for Nuclear Research)
0 cites
Ternary Moral Logic (TML): The "Constitution of Code" Smart Contract Architecture

Lev Goukassian

This technical dossier presents the comprehensive software architecture for implementing Ternary Moral Logic (TML) as a deterministic enforcement layer on EVM-compatible blockchain platforms. Unlike traditional "Code is Law" models, TML introduces a "Logic is Constitution" paradigm, where ethical axioms (Prohibit -1, Pause 0, Permit +1) are embedded directly into the execution bytecode. This dataset contains three technical specifications: 01_TML_System_Architecture_and_Ecosystem.pdf: Defines the high-level ecosystem, including the "Lantern Signal" (proof of hesitation), the "Hybrid Shield" (cross-chain redundancy), and the "Goukassian Promise." 02_TML_Technical_Specification_and_FSM.pdf: Details the rigorous Finite State Machine (FSM) logic, Solidity interfaces (ITMLEnforcer), and the "Sacred Zero" epistemic hold mechanism. 03_TML_Security_Audit_and_Adversarial_Analysis.pdf: Provides a deep adversarial analysis and mathematical verification of the "No God Mode" principle, proving that no administrative key can override a constitutional integrity freeze. Status: Released for educational review and technical standardization.

Open access
2 source records
Blockchain Technology Applications and Security
Digital Transformation in Law
Legal and Policy Issues
Original source
Dec 12, 2025Β·PrzeglΔ…d Prawa Egzekucyjnego
0 cites
Enforcement Seizure of Cryptocurrency Using Bitcoin as an Example

Oliwer Nowicki

This article is devoted to the issue of cryptocurrency seizure, using Bitcoin as an example. First, the article analyzes the legal nature of virtual currencies, cryptocurrencies, and Bitcoin, taking into account their technical aspects and their disposability. Particular attention is paid to the methods of storing cryptocurrency, which have a direct impact on the legal regulations that can be applied in the area of enforcement. Next, the possibilities of enforcing bitcoin on the basis of the applicable regulations, including the provisions on the enforcement of claims (Articles 895 to 908(1) of the Code of Civil Procedure) and other property rights (Articles 909 to 912 of the Code of Civil Procedure). Keywords: virtual currency, cryptoasset, cryptocurrency, blockchain, bitcoin, seizure, judicial enforcement, judicial enforcement proceedings, property law, virtual assets, digital assets

Open access
Legal and Policy Issues
Digital Transformation in Law
Security, Politics, and Digital Transformation
Original source
Nov 1, 2025Β·Bezopasnost informacionnyh tehnology
0 cites
USING GOST 34.11-2018 IN THE FRI PROTOCOL

Vladlen D. Afonin, Sergey Zapechnikov

Π’ ΡΡ‚Π°Ρ‚ΡŒΠ΅ рассматриваСтся ΠΏΡ€ΠΎΠ±Π»Π΅ΠΌΠ° примСнимости отСчСствСнных криптографичСских Π°Π»Π³ΠΎΡ€ΠΈΡ‚ΠΌΠΎΠ² Π² соврСмСнных систСмах Π΄ΠΎΠΊΠ°Π·Π°Ρ‚Π΅Π»ΡŒΡΡ‚Π² с Π½ΡƒΠ»Π΅Π²Ρ‹ΠΌ Ρ€Π°Π·Π³Π»Π°ΡˆΠ΅Π½ΠΈΠ΅ΠΌ (zero-knowledge proofs, ZKP), ΠΊΠΎΡ‚ΠΎΡ€Ρ‹Π΅ находят ΡˆΠΈΡ€ΠΎΠΊΠΎΠ΅ ΠΏΡ€ΠΈΠΌΠ΅Π½Π΅Π½ΠΈΠ΅ Π² Π±Π»ΠΎΠΊΡ‡Π΅ΠΉΠ½Π°Ρ…, Ρ†ΠΈΡ„Ρ€ΠΎΠ²ΠΎΠΉ ΠΈΠ΄Π΅Π½Ρ‚ΠΈΡ„ΠΈΠΊΠ°Ρ†ΠΈΠΈ, мСдицинских ΠΈ биомСтричСских систСмах, Π° Ρ‚Π°ΠΊΠΆΠ΅ Π² Π·Π°Π΄Π°Ρ‡Π°Ρ… машинного обучСния ΠΈ Π·Π°Ρ‰ΠΈΡ‚Ρ‹ ΠΊΠΎΠ½Ρ„ΠΈΠ΄Π΅Π½Ρ†ΠΈΠ°Π»ΡŒΠ½Ρ‹Ρ… Π΄Π°Π½Π½Ρ‹Ρ…. ОсобоС Π²Π½ΠΈΠΌΠ°Π½ΠΈΠ΅ ΡƒΠ΄Π΅Π»Π΅Π½ΠΎ использованию Π°Π»Π³ΠΎΡ€ΠΈΡ‚ΠΌΠ° Ρ…ΡΡˆΠΈΡ€ΠΎΠ²Π°Π½ΠΈΡ Π“ΠžΠ‘Π’ 34.11-2018 Β«Π‘Ρ‚Ρ€ΠΈΠ±ΠΎΠ³Β» Π² качСствС случайного ΠΎΡ€Π°ΠΊΡƒΠ»Π° Π² ΠΏΡ€ΠΎΡ‚ΠΎΠΊΠΎΠ»Π°Ρ… Π΄ΠΎΠΊΠ°Π·Π°Ρ‚Π΅Π»ΡŒΡΡ‚Π², Π³Π΄Π΅ этот ΠΊΠΎΠΌΠΏΠΎΠ½Π΅Π½Ρ‚ ΠΈΠ³Ρ€Π°Π΅Ρ‚ ΠΊΠ»ΡŽΡ‡Π΅Π²ΡƒΡŽ Ρ€ΠΎΠ»ΡŒ для обСспСчСния коррСктности ΠΈ бСзопасности вычислСний. Π’ Ρ€Π°Π±ΠΎΡ‚Π΅ проводится ΠΊΡ€Π°Ρ‚ΠΊΠΈΠΉ ΠΎΠ±Π·ΠΎΡ€ соврСмСнных ΠΏΠ°Ρ€Π°Π΄ΠΈΠ³ΠΌ построСния систСм Π΄ΠΎΠΊΠ°Π·Π°Ρ‚Π΅Π»ΡŒΡΡ‚Π²Π° выполнСния ΠΏΡ€ΠΎΠΈΠ·Π²ΠΎΠ»ΡŒΠ½Ρ‹Ρ… вычислСний. Π’ качСствС ΠΎΠ±ΡŠΠ΅ΠΊΡ‚Π° Π°Π½Π°Π»ΠΈΠ·Π° Π²Ρ‹Π±Ρ€Π°Π½ постквантовый ΠΏΡ€ΠΎΡ‚ΠΎΠΊΠΎΠ» FRI, ΠΊΠΎΡ‚ΠΎΡ€Ρ‹ΠΉ Π°ΠΊΡ‚ΠΈΠ²Π½ΠΎ примСняСтся Π² Π°Π³Ρ€Π΅Π³ΠΈΡ€ΡƒΠ΅ΠΌΡ‹Ρ… ZKP-систСмах ΠΈ опираСтся Π½Π° использованиС Ρ…ΡΡˆ-Ρ„ΡƒΠ½ΠΊΡ†ΠΈΠΉ для построСния Π΄Π΅Ρ€Π΅Π²ΡŒΠ΅Π² ΠœΠ΅Ρ€ΠΊΠ»Ρ ΠΈ Π³Π΅Π½Π΅Ρ€Π°Ρ†ΠΈΠΈ случайных элСмСнтов поля. Авторами Ρ€Π΅Π°Π»ΠΈΠ·ΠΎΠ²Π°Π½Π° ΡΠΊΡΠΏΠ΅Ρ€ΠΈΠΌΠ΅Π½Ρ‚Π°Π»ΡŒΠ½Π°Ρ вСрсия ΠΏΡ€ΠΎΡ‚ΠΎΠΊΠΎΠ»Π° FRI Π½Π° языкС Python с Π²ΠΎΠ·ΠΌΠΎΠΆΠ½ΠΎΡΡ‚ΡŒΡŽ Π·Π°ΠΌΠ΅Π½Ρ‹ криптографичСских ΠΏΡ€ΠΈΠΌΠΈΡ‚ΠΈΠ²ΠΎΠ² ΠΈ провСдСния Π·Π°ΠΌΠ΅Ρ€ΠΎΠ² ΠΏΡ€ΠΎΠΈΠ·Π²ΠΎΠ΄ΠΈΡ‚Π΅Π»ΡŒΠ½ΠΎΡΡ‚ΠΈ. Π’ Ρ€Π°ΠΌΠΊΠ°Ρ… экспСримСнта стандартныС Ρ…ΡΡˆ-Ρ„ΡƒΠ½ΠΊΡ†ΠΈΠΈ сСмСйства Keccak Π±Ρ‹Π»ΠΈ Π·Π°ΠΌΠ΅Π½Π΅Π½Ρ‹ Π½Π° Β«Π‘Ρ‚Ρ€ΠΈΠ±ΠΎΠ³Β», Ρ‡Ρ‚ΠΎ ΠΏΠΎΠ·Π²ΠΎΠ»ΠΈΠ»ΠΎ провСсти сравнСниС Π²Ρ€Π΅ΠΌΠ΅Π½ΠΈ Ρ€Π°Π±ΠΎΡ‚Ρ‹ ΠΏΡ€ΠΎΡ‚ΠΎΠΊΠΎΠ»Π°. Π Π΅Π·ΡƒΠ»ΡŒΡ‚Π°Ρ‚Ρ‹ ΠΏΠΎΠΊΠ°Π·Π°Π»ΠΈ, Ρ‡Ρ‚ΠΎ использованиС Π“ΠžΠ‘Π’ 34.11-2018 ΠΏΡ€ΠΈΠ²ΠΎΠ΄ΠΈΡ‚ ΠΊ замСдлСнию Π³Π΅Π½Π΅Ρ€Π°Ρ†ΠΈΠΈ Π΄ΠΎΠΊΠ°Π·Π°Ρ‚Π΅Π»ΡŒΡΡ‚Π²Π° ΠΏΡ€ΠΈΠΌΠ΅Ρ€Π½ΠΎ Π² Π΄Π²Π° Ρ€Π°Π·Π°, ΠΎΠ΄Π½Π°ΠΊΠΎ Ρ‚Π°ΠΊΠΎΠ΅ сниТСниС ΠΏΡ€ΠΎΠΈΠ·Π²ΠΎΠ΄ΠΈΡ‚Π΅Π»ΡŒΠ½ΠΎΡΡ‚ΠΈ Π½Π΅ являСтся ΠΊΡ€ΠΈΡ‚ΠΈΡ‡Π½Ρ‹ΠΌ для ΠΏΡ€ΠΈΠ»ΠΎΠΆΠ΅Π½ΠΈΠΉ, Π³Π΄Π΅ ΠΊΠ»ΡŽΡ‡Π΅Π²Ρ‹ΠΌ Ρ„Π°ΠΊΡ‚ΠΎΡ€ΠΎΠΌ выступаСт соотвСтствиС Π½Π°Ρ†ΠΈΠΎΠ½Π°Π»ΡŒΠ½Ρ‹ΠΌ стандартам ΠΈ рСгуляторным трСбованиям. Π‘Π΄Π΅Π»Π°Π½ Π²Ρ‹Π²ΠΎΠ΄ ΠΎ ΠΏΡ€ΠΈΠ½Ρ†ΠΈΠΏΠΈΠ°Π»ΡŒΠ½ΠΎΠΉ возмоТности примСнСния Π°Π»Π³ΠΎΡ€ΠΈΡ‚ΠΌΠ° Β«Π‘Ρ‚Ρ€ΠΈΠ±ΠΎΠ³Β» Π² ZKP-ΠΏΡ€ΠΎΡ‚ΠΎΠΊΠΎΠ»Π°Ρ… ΠΈ ΠΎΠ±ΠΎΠ·Π½Π°Ρ‡Π΅Π½Ρ‹ направлСния дальнСйшСй ΠΎΠΏΡ‚ΠΈΠΌΠΈΠ·Π°Ρ†ΠΈΠΈ Π΅Π³ΠΎ использования, Π²ΠΊΠ»ΡŽΡ‡Π°Ρ Π°ΠΏΠΏΠ°Ρ€Π°Ρ‚Π½Ρ‹Π΅ ускорСния ΠΈ Π°Π΄Π°ΠΏΡ‚Π°Ρ†ΠΈΡŽ ΠΊ соврСмСнным модСлям построСния Ρ…ΡΡˆ-Π³ΡƒΠ±ΠΎΠΊ.

Open access
Legal and Policy Issues
Advanced Computational Techniques in Science and Engineering
Aquatic and Environmental Studies
Original source
Oct 30, 2025Β·Lobbying in the Legislative Process
1 cites
Lobbying and legal transformations: constitutional guidelines in the context of global change

Π Π°ΡˆΠΈΡ‚ Π“Π°Π±ΠΈΡ‚ΠΎΠ²ΠΈΡ‡ НурмагамбСтов, Symbat K. Ukin

In the context of rapid global transformations driven by the digitalization of the economy, politics, and the social sphere, rethinking approaches to constitutional and legal regulation becomes especially relevant. This article examines the challenges faced by modern constitutions due to the spread of digital technologies and analyzes emerging legal gaps in the regulation of new social relations. The author explores the theoretical foundations of the need to adapt constitutional norms to the conditions of digital reality, including virtual spaces, artificial intelligence technologies, distributed ledgers, and other elements of the digital environment. Special attention is given to the correlation between digital innovation and the foundations of constitutional order, the principles of the rule of law, and the protection of human rights under new conditions. In this context, the role of lobbying is analyzed as a mechanism for the legitimate representation of the interests of digital actors – technology corporations, civil society, and the expert community – in the process of legal transformation. Based on an analysis of legal literature and constitutional texts from various countries, the article concludes that targeted amendments to provisions concerning fundamental rights and freedoms, constitutional order, and the organization of public authority are inevitable. The article proposes a range of practical solutions, including the development of conceptual approaches to the legal recognition of digital rights, mechanisms for their implementation, and the institutionalization of lobbying activities as a tool for shaping a sustainable digital legal agenda. Thus, in modern conditions, lobbying acquires new significance as an element of constitutional architecture, reflecting the need for dialogue between the state and digital societyβ€”an element that requires constructive analysis and doctrinal study.

Legal and Policy Issues
Digital Transformation in Law
Security, Politics, and Digital Transformation
Original source
Sep 15, 2025Β·The Bulletin of Yaroslav Mudryi National Law University Series Philosophy philosophies of law political science sociology
0 cites
FROM AUTONOMY OF WILL TO PROGRAM CODE: PHILOSOPHICAL-LEGAL AND PRACTICAL FOUNDATIONS OF SMART CONTRACTS

ВСтяна Павлова, Π ΠΎΠΌΠ°Π½ Павлов

This study examines the philosophical-legal foundations of smart contracts through the lens of transforming concepts of autonomy and determinism. The semantic gap between the natural language of law and the formal language of programming is investigated. The ontological status of smart contracts as hybrid sociotechnical phenomena is analyzed. A conceptual vision of "executable law" is proposed for understanding new forms of algorithmic normativity in the digital era.

Open access
Digital Transformation in Law
Security, Politics, and Digital Transformation
Legal and Policy Issues
Original source