Blockchain Papers

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Jul 27, 2024·ANCIENT LAND
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BLOKÇEYN: FƏLSƏFƏ, TEXNOLOGİYA, TƏTBİQ VƏ RİSKLƏR

Ayxan İskəndərli

Basic ideas and properties of blockchain are reviewed: architectures, blockchain application models, especially decentralized autonomous organizations and applications, private blockchain systems, and blockchain services.Blockchain infrastructure in application is analyzed: reality and myths.Focuses on current trends in the use of blockchain for business and society in terms of opportunities, threats and risks.Blockchain application areas are presented, such as government, business, financial institutions, cryptocurrencies and ICOs, smart contracts, and current trends in the use of blockchain technology.Special attention is paid to various blockchain applications, including decentralized autonomous organizations, smart contracts, and private blockchains.Current trends in the use of technology in various fields such as financial services, public administration and cryptocurrencies are examined in detail.The article also examines in detail the potential risks and threats associated with the use of blockchain, as well as practical recommendations for minimizing and managing them.This material provides valuable research for information technology, business, and public policy professionals seeking to better understand and assess the potential and risks of blockchain in today's world.

Open access
Turkish Literature and Culture
Linguistics and Cultural Studies
Cultural and Sociopolitical Studies
Original source
Mar 13, 2023·DergiPark (Istanbul University)
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NFT’lerin Vergisel Boyutu

Orçun AVCI

Today, the dynamic progress of technology has revealed many effects both individually and socially. Advances in technology and widespread use of the internet have pushed individuals, companies, and countries along with them to keep up with innovations and digital transformation. Blockchain technology has also been one of these areas. The technology in question is used in many industries, including the arts and banking. Blockchain technology has begun to generate value in games, including Non-Fungible Tokens (NFTs). However, a new digital token has recently emerged and has taken its place in the modern financial world. With the growth of the digital economy day by day, the interest in NFTs is also increasing. NFTs - as cryptographic assets - are immutable digital certificates in which ownership or other rights are stored on a blockchain. An NFT is a cryptographic asset that has been authenticated and exchanged using blockchain technology. Due to the anonymous nature of the blockchain, everyone can see and follow all trading processes, including the birth (issuance) of each NFT, by account numbers. However, there are some problems with the taxation of NFTs. The aim of this study is to offer various solutions for the problems that arise in the taxation of NFT earnings. There is a gap in the literature in this regard. Accordingly, the existing legal gap is tried to be filled by evaluating the application examples both in terms of developed countries and Türkiye. As a result of the study, it would be appropriate to say that comprehensive tax legislation on the subject can be created in many countries led by developed countries in the coming years. When the legislative preparations and taxation studies on NFTs, which will be one of the important actors of the metaverse, are completed, the virtual world door for humanity will be fully opened. However, considering the possibility that taxpayers can easily move to countries that are tax havens, it is necessary to be very sensitive about the taxation of this area. First of all, in order for taxation to be done correctly, the base must be determined correctly. Therefore, while doing all this, it is of great importance that tax liabilities are compatible with other countries. Thus, taxpayers' voluntary compliance will be ensured, and the gains to be obtained from NFTs will be taxed.

Open access
Linguistics and Cultural Studies
Cultural and Sociopolitical Studies
Educational Methods and Analysis
Original source
Dec 2, 2021·DergiPark (Istanbul University)
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YENİLİKÇİ DİJİTAL ARŞİVLER

John Sheridan

Archives of the state fulfil a unique role in society. In order to govern the state collects information about us. It produces records of its actions, the decisions that led to those actions, and the analysis, options and evidence underpinning those decisions. The disruptive digital archive looks for new techniques to meet these challenges. That was the motivation of our research project, Archangel, which looked at using distributed ledger technology (also known as blockchain) to authenticate records held in the archive, over long timespans. We researched the prospects of creating content fingerprints, that we might write to the ledger, for content like video records, that we are likely to re-encode when rendering or producing the record. Looking ahead, there is no shortage of work for the disruptive digital archive to do.

Open access
2 source records
Hermeneutics and Narrative Identity
Aging, Elder Care, and Social Issues
Health, Medicine and Society
Original source