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  • “Right to erasure” and private blockchain in the European Union: legal requirements and technical possibilites

    Kipker, Dennis Kenji; Riga Graduate School of Law; Valpītere, Marina (Riga Graduate School of Law, 2020-09-30)
    Blockchain, serving as one of the most complex networks used within an organization may be regarded as challenging for the applicability and realization of the General Data Protection Regulation Article 17, which gives the data subject right to erasure or a “right to be forgotten” to ones’ personal data. The immutability and decentralized character of the system does not prescribe the erasure of personal data on the chain, as well as poses problems in determining the competent authority responsible for data protection compliance, when the data subject needs to exercise its rights under the GDPR. The thesis examines whether the compliance with the General Data Protection Regulation’s Article 17 could be ensured while using private blockchain within an organization, by determining the authorities responsible for the compliance in decentralized system, and, examining the conditions when immutability may allow for data erasure. Thus, proposing possible solutions and developing the guidelines for businesses how to mitigate the enforcement of the Regulation regardless of technological pattern of private blockchain.
  • Can Electronic Tax Invoicing Improve Tax Compliance? : A Case Study of the Republic of Korea's Electronic Tax Invoicing for Value-Added Tax

    Lee, Hyung Chul (World Bank, Washington, DC, 2016-03-10)
    This paper reviews the Republic of
 Korea's experience with electronic tax invoices for its
 value-added tax regime from the perspectives of tax policy
 makers and administrators. The paper evaluates Korea's
 implementation of electronic tax invoicing and analyzes its
 effect on tax compliance through enhanced transparency of
 business transactions and taxpayer services. First
 implemented in 2011, mandatory electronic tax invoicing has
 been credited with lowering tax compliance costs and raising
 the transparency of business transactions. Effective policy
 design and implementation have contributed to the
 country's success with electronic tax invoicing.
 Measured in transaction value, the electronic tax invoice
 adoption rate reached 99.8 percent in the first year and
 rose to 99.9 percent by 2013, compared with 15 percent
 before electronic tax invoicing became mandatory. According
 to a survey of taxpayers and tax practitioners in Korea that
 was conducted as part of this research study, 69.4 percent
 of the respondents agreed or strongly agreed that mandatory
 electronic tax invoicing has contributed to curbing
 value-added tax evasion by raising transaction transparency,
 and 72.9 percent agreed or strongly agreed that it has
 improved taxpayer service by facilitating the convenience of
 tax filing or automating the issuance of invoices. The
 review of Korea's experiences gives credence to the
 contention that well-planned and well-executed compulsory
 electronic tax invoices can materially enhance tax
 compliance through significant institutional and perceptual
 changes in tax administration.
  • Can Electronic Tax Invoicing Improve Tax Compliance?

    Lee, Hyung Chul (World Bank, Washington, DC, 2016-03-10)
    This paper reviews the Republic of
 Korea's experience with electronic tax invoices for its
 value-added tax regime from the perspectives of tax policy
 makers and administrators. The paper evaluates Korea's
 implementation of electronic tax invoicing and analyzes its
 effect on tax compliance through enhanced transparency of
 business transactions and taxpayer services. First
 implemented in 2011, mandatory electronic tax invoicing has
 been credited with lowering tax compliance costs and raising
 the transparency of business transactions. Effective policy
 design and implementation have contributed to the
 country's success with electronic tax invoicing.
 Measured in transaction value, the electronic tax invoice
 adoption rate reached 99.8 percent in the first year and
 rose to 99.9 percent by 2013, compared with 15 percent
 before electronic tax invoicing became mandatory. According
 to a survey of taxpayers and tax practitioners in Korea that
 was conducted as part of this research study, 69.4 percent
 of the respondents agreed or strongly agreed that mandatory
 electronic tax invoicing has contributed to curbing
 value-added tax evasion by raising transaction transparency,
 and 72.9 percent agreed or strongly agreed that it has
 improved taxpayer service by facilitating the convenience of
 tax filing or automating the issuance of invoices. The
 review of Korea's experiences gives credence to the
 contention that well-planned and well-executed compulsory
 electronic tax invoices can materially enhance tax
 compliance through significant institutional and perceptual
 changes in tax administration.
  • Cambridge Analytica - Facebook: a striking scandal on social media manipulation and the need to apply the new European GDPR

    Καλομοίρη, Βιργινία; Βαφειαδάκη, Κορίνα - Σπυριδούλα (2019-10-30)
    Τα τελευταία χρόνια πολιτικά κόμματα και επιχειρήσεις καμπάνιας χρησιμοποιούν όλο και περισσότερο προσωπικές πληροφορίες και εξελιγμένες τεχνικές ανάλυσης δεδομένων προκειμένου να στοχεύσουν τους ψηφοφόρους. Τα μοντέλα συμπεριφοράς που χρησιμοποιούνται ευρέως στα μέσα κοινωνικής δικτύωσης και στον εμπορικό τομέα έχουν υιοθετηθεί στην πολιτική εκστρατεία. Για να διατηρηθεί η εμπιστοσύνη των εκλογέων και η 
 ακεραιότητα των εκλογών, όλοι οι εμπλεκόμενοι με την πολιτική εκστρατεία πρέπει να χρησιμοποιούν τις τεχνικές ανάλυσης προσωπικών δεδομένων με τρόπους που είναι διαφανείς, κατανοητοί από τους ανθρώπους, με τη συγκατάθεση τους και σύννομους. Η έλλειψη διαφάνειας, συγκατάθεσης και νόμιμης επεξεργασίας προσωπικών πληροφοριών δημιούργησε το σκάνδαλο Cambridge Analytica που αποτελεί και το θέμα της παρούσας διπλωματικής. 
 Η Βρετανική εταιρεία Cambridge Analytica που έχει έδρα στο Λονδίνο, εκμαίευε μέσω φαινομενικά «αθώων» πνευματικών παιχνιδιών με ερωτήσεις (κουΐζ) προσωπικά δεδομένα χρηστών αλλά και των διαδικτυακών φίλων τους. Κατάφερε να συγκεντρώσει στοιχεία από 50 εκατομμύρια προφίλ χρηστών στις ΗΠΑ και στη συνέχεια βάσει των ψυχογραφημάτων τους, τους σφυρηλάτησε με πολιτικές διαφημίσεις που τελικά επηρέαζαν την κρίση τους και τις επιλογές τους υπέρ συγκεκριμένου υποψηφίου. 
 Η παρούσα εργασία που χωρίζεται σε 4 κεφάλαια, παρουσιάζει το σκάνδαλο Cambridge Analytica, με σκοπό την διερεύνηση του σκανδάλου και τον δυσμενή αντίκτυπο στην Οικονομία, την Πολιτική, την Κοινωνία, και την Τεχνολογία και την εξαγωγή συμπερασμάτων.
  • Informed consent in social media use - the gap between user expectations and EU personal data protection law

    Custers, Bart; van Der Hof, Simone; Schermer, Bart; Appleby-Arnold, Sandra; Brockdorff, Noellie (SCRIPT, 2013)
    In this paper, user expectations with regard to privacy and consent when using social media are compared with the EU legal framework for personal data protection. This analysis is based on a set of criteria for informed consent distilled from an analytical bibliography. User expectations regarding these criteria are derived from survey results. For each of the criteria for informed consent it is assessed whether there exists legal provisions in the existing EU personal data protection law and in the proposed legal framework in this area. A gap analysis between user expectations regarding each criterion and the availability or absence of related legal provisions shows that many but not all aspects of consent are addressed in both the current and the proposed legislation. Furthermore, the EU personal data protection legislation only provides a very general scope regarding consent and does not contain many details on what adequate consent procedures should look like. There is, at some points, a disconnect between the abstract legal provisions and the concrete practical implementations in the architecture and privacy statements of social media. Suggestions for solving these disconnects are made by suggesting changes at a practical level, by adjusting the legal framework, or both. Finally, the limits of the current models for personal data protection and consent are discussed.

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