Rozprawy doktorskie na temat „VIRTUALL PAYMENTS”

Alternatyvių atsiskaitymų e. versle sistemos pradeda kelti rimtą grėsmę tradiciniams atsiskaitymams elektronine bankininkyste, mokėjimo kortelėmis ar grynaisiais pinigais. Todėl būtina detaliau išsiaiškinti kokie yra alternatyvių atsiskaitymų ypatumai, kurie veiksniai vartotojams yra svarbiausi ir kokie yra alternatyvūs atsiskaitymo būdai. Tai siekiama padaryti išanalizuojant mokslinę literatūrą, pateikiant pagrindines alternatyvių atsiskaitymų sistemas, atliekant alternatyvių atsiskaitymų palyginamąją analizę ir vartotojų bei verslo subjektų naudojimosi alternatyviais atsiskaitymais ypatumų tyrimą. Tyrime ir darbe naudojami įvairūs mokslinės analizės metodai. Įvairios mokslinės literatūros, leidinių, straipsnių, naujienų ir kitų tyrimų ir šaltinių teorinė analizė. Įvairi statistika paimta iš įvairių statistiką renkančių tinklalapių bei institucijų, bei atliktas nestandartinis empirinis tyrimas anketinė apklausa ir tirta tikslinė internetinė bendruomenė, kuri naudojasi alternatyviais atsiskaitymais. Šiuo tyrimu siekiama atskleisti alternatyvių atsiskaitymų ypatumus ir tendencijas. Darbo rezultatai teigia, jog pagrindinės naudojamos sistemos yra PayPal, Mokėjimai.lt, Skrill, WebMoney, BitCoin ir kitos anonimiškumu pasižymėjusios nebeveikiančios sistemos (E-Gold, LibertyReserve ir kt.). Respondentai renkasi alternatyvius atsiskaitymo metodus atsiskaitant gyvenime ir perkant internetinėje parduotuvėje, jei tik yra tokia galimybė. Taip pat galima daryti išvadą, jog respondentai... [toliau žr. visą tekstą]
Alternative payments in e. business begin to pose a serious threat to the traditional payments such as electronic banking, credit and debit cards or cash. Therefore, it is necessary to find out what are the features of alternative payment methods, which factors are the most important and what are the trends. All this work is done by analyzing the scientific literature, introducing main alternative payment systems, making the alternative payment system comparative analysis and making a survey of consumer and business use of the alternative payment system features and trends. There are various techniques used in this study. Theoretical analysis is done in the use of various scientific literatures, publications, articles, news and other sources of research papers. Various statistics are taken from various websites and other sources. The study includes a non-standard empirical survey on target group of the online community, which uses alternative payment systems. This study aims to reveal the alternative payment features and trends. The results display that the main system used are PayPal, Mokėjimai.lt, Skrill, WebMoney, BitCoin and other distinguished defunct anonymous systems (E-gold, LibertyReserve, etc.). Respondents prefer alternative methods when buying in e. shop if there is only such a possibility. It can also be concluded that the respondents are more likely to give up banks and their payment methods rather than cash payments. Respondents also notice that the use of... [to full text]

Bakgrund: Riksbanken har haft sedelmonopol sedan 1897, vilket har inneburit att de sedan dess har haft ensamrätt att ge ut pengar. Den teknologiska utvecklingen och den ökade användningen av internet har lett till att virtuella samfund har utvecklats och i vissa fall har dessa samhällen skapat sin egen valuta. Bitcoin är världens första helt decentraliserade valuta och baserades i början av sin existens på teknisk nyfikenhet för en handfull hobbyister. Under de senaste åren har efterfrågan på bitcoins ökat vilket i sin tur har lett till att kursen stigit explosivartat.Syfte: Syftet med uppsatsen är att kartlägga och analysera de transaktionskostnader som kan uppstå när Bitcoin används som betalningsmedel, samt jämföra dessa kostnader med de transaktionskostnader som är förenade med användandet av traditionella betalningsmedel. Genomförande: Studien har genomförts genom en blandning av ett kvalitativt och ett kvantitativt tillvägagångssätt samt genom en bearbetning av transaktionskostnadsteorin inom ramen för ny institutionell teori. Empirin består av tre delar där studien inleds med en litteraturstudie för att läsaren ska få en inblick i vad Bitcoin är och hur valutan fungerar. Därefter presenteras det kvalitativa angreppssättet i form av semistrukturerade intervjuer och avslutningsvis presenteras studiens kvantitativa angreppsätt i form av en enkätstudie för att kartlägga användandet av bitcoin.Slutsats: Studien visar att transaktionskostnaderna för Bitcoin är högre än för traditionella betalningsmedel i och med att valutan i dagsläget är beroende av den traditionella infrastrukturen för betalningar samt att dess användare därutöver frånsäger sig det skyddsnät som traditionella betalningsmedel omfattas av. För att Bitcoin ska bli ett etablerat betalningsmedel krävs det att de grundläggande funktionerna för pengar uppfylls. Något som studien visar är bristfälligt i nuläge
Background: The Swedish central bank has had a currency monopoly since 1897, which has meant that they since then have had exclusive right to issue money. Technological advances and the increasing use of the Internet has led to an evolvement of virtual communities and in some cases these communities created their own currency. Bitcoin is the worlds first fully decentralized currency. In the beginning the currency was based on technological curiosity to a handful of hobbyists. In recent years demand for bitcoins has increased, which has led to a dramatic price increase.Aim: The purpose of this thesis is to identify and analyze the transaction costs that may arise when Bitcoin is used as means of payment, and to compare these costs with the transaction costs associated with the use of traditional means of payment. Completion: The study was conducted through a mixture of qualitative and quantitative approaches as well as a processing of the transaction cost theory in the context of new institutional theory. The empirical material consists of three parts in which the study begins with a literature review for the reader to get a glimpse of what Bitcoin is and how the currency works. The qualitative approach is in the form of semi-structured interviews and finally the study's quantitative approach is presented in the form of a questionnaire to survey the use of bitcoin.Conclusion: The study shows that Bitcoins transaction costs are higher than conventional means of payments when account is taken to the fact that the currency is dependent on the current financial structure. The user furthermore disclaims the safety net that traditional means of payments offer. For Bitcoin to become an established means of payment it requires that the basic functions of money are fulfilled which the study shows is inadequate.

Syftet med denna uppsats är att undersöka Bitcoins egenskaper och funktioner samt diskutera dess eventuella påverkan på dagens ekonomiska system. Den forskning som publicerats på ämnet undersöker främst tekniska och säkerhetsmässiga detaljer, det är därför intressant att analysera ur en ekonomisk synvinkel. Genom att använda makroekonomisk teori ska jag försöka klargöra om Bitcoin kan konkurrera med dagens valutor. Bitcoins volatilitet i värde gör det tvivelaktigt, en volatilitet som inte kan kontrolleras. Bitcoin uppfyller delar av de funktioner och egenskaper som definierar en valuta enligt makroekonomisk teori, men inte lika många som fiatpengar och Bitcoin bör därför inte kunna konkurrera med dagens valutor. Fiatpengar är att föredra även i andra områden som acceptans och säkerhet. Bitcoin är bättre ur ett kostnadsperspektiv, dock under specifika omständigheter som sällan uppfylls. Bitcoin kommer därför tills vidare fungera som ett alternativ betalningssystem och valuta för personer och företag som är villiga att ta de risker som medföljer.
The aim of this thesis is to investigate Bitcoins attributes and functions and discuss its effect on today’s economic system. The academic work that been published on the subject investigate technical and safety aspects, it is therefore interesting to analyse from a macroeconomic point of view. By using macroeconomic theory I will try to clarify if Bitcoin can compete with today’s currencies. Bitcoins volatility in value makes it doubtful. Bitcoins volatility in value makes it questionable, a volatility that cannot be controlled. Bitcoin meet part of the functions and characteristics that define a currency as macroeconomic theory, but not as many as fiatmoney and should therefore not be able to compete with today's currencies. Fiatmoney is preferable also in other areas such as acceptance and security. Bitcoin is better from a cost perspective, but under specific circumstances that are rarely met. Bitcoin will therefore until further serve as an alternative payment system and currency individuals and companies that are willing to take the risks included.

El intercambio de las personas, en relación a los bienes y servicios, registra modificaciones, de medios y lugares; se aprecia el trueque, el patrón de metales preciosos, el papel de los chinos del siglo IX, …, también, como se pasa de las plazas de las ciudades, los buques, …, a la internet. Las personas fueron depositando confianza en cada cambio que se registra en la historia. Estos cambios llegan el día de hoy a las denominadas monedas virtuales o criptomonedas. Esto es lo que origina el objetivo del presente trabajo, desarrollar una propuesta para que el uso del Bitcoin sea empleado como medio de pago en las empresas peruanas. Para ello, se consideró la entrevista a personas que usan Bitcoin en sus transacciones comerciales en el Perú y la entrevista desarrollada a 61 empresarios escogidos bajo la muestra de conveniencia, ubicados en la ciudad de Arequipa. La criptomoneda más empleada es el Bitcoin que aparece en el 2009. Las criptomonedas no tienen ley, ni le pertenecen a nadie, es solo la confianza que se tiene en estas, las que pueden hacerla posicionar. Para lograr mejorar esta confianza, se proponen estrategias de comunicación y capacitación, para crear una oportunidad alguna persona, natural o jurídica, que apoye a las empresas que deseen hacer uso del Bitcoin, siendo el 4.9% del total que existen. Las empresas que usan bitcoin, los motiva el hecho que un cliente desee pagar con ello y la falta de conocimiento, es la principal causa para que no lo usen.
The exchange of people, in relation to goods and services, registers changes, of means and places; Barter is appreciated, the pattern of precious metals, the role of the Chinese of the ninth century, ..., also, as it passes from the squares of the city, ships, ..., to the internet. People were placing confidence in every change that is recorded in the story. These changes come today to so-called virtual currencies or cryptocurrencies. This is what originates the objective of this work, to develop a proposal so that the use of Bitcoin is used as a means of payment in Peruvian companies. For this, the interview was considered to people who use Bitcoin in their commercial transactions in Peru and the interview developed to 61 businessmen chosen under the convenience sample, located in the city of Arequipa. The most used cryptocurrency is the Bitcoin that appears in 2009. The cryptocurrencies have no law, nor belong to anyone, it is only the confidence that you have in these, which can make it position. In order to improve this trust, communication and training strategies are proposed, to create an opportunity for any individual, natural or legal, that supports companies that wish to use Bitcoin, 4.9% of the total that exist. Companies that use bitcoin, are motivated by the fact that a customer wants to pay with it and the lack of knowledge, is the main cause for not using it.
Trabajo de investigación

Historien om betalningsmedel vänder under 2010-talet blad och börjar på ett nyttkapitel. Nästa steg i den monetära utvecklingen sker när de virtuella valutorna ökar ianvändning. Den virtuella valutan Bitcoin introducerades av Satoshi Nakamato år2009 och är en digital valuta, vilket innebär att den inte är kopplad till någon fysisktillgång med rättslig innebörd. När ett nytt betalningsmedel introduceras ärfundamentala faktorer gällande samhällets acceptans och nyttjande ett ekonomisktpussel. Hur kommer det sig att individer byter verkliga varor mot en papperssedel, ettmynt eller en elektronisk signal? Att inneha och aktivt använda nya betalningsmedelsom virtuella valutor medför risker som många inte är bekanta vid. Organisationeroch konsumenter som öppnar upp portarna för nya betalningsmedel måste ha kunskapom dess konsekvenser, både positiva och negativa. Studien syftar till att belysa derisker som uppstår när nya betalningsmedel som Bitcoin gör entré. Forskningsfrågankring vilka risker innehav och nyttjande av virtuella valutor medför besvaras genomen kvalitativ analys av främst forskningsartiklar. Vår studie tyder på att riskerna kringvirtuella valutor som Bitcoin relaterar till förtroende för betalningsmedlet. De flestariskerna uppstår vid innehav av Bitcoin och relaterar inte till tekniska faktorer.
The history of means of payment is taking new shape during the 2010:th decade andstarts on a new chapter. The next step in the monetary evolution will take place oncevirtual currencies become more frequently used. The virtual currency called Bitcoinwas introduced by Satoshi Nakamoto in the year of 2009 and is a digital currency,which means that it is not connected to a physical good with a forensic purpose.When a new mean of payment is introduced fundamental factors regarding theacceptance of society and utilization becomes a financial puzzle. How can it be thatindividuals exchange physical goods for a paper bill, a coin or just somethingelectronic? To possess Bitcoin and to use new means of payment on a frequent basisbring risks many users are not familiar with. Organizations and consumers whomopen up their gates to new means of payment need to gain knowledge ofconsequences both positive and negative. The purpose of this study is to highlight theaforementioned risks, which arise from the fact that new means of payment likeBitcoin is introduced. The research issue regarding which risks may arise frompossession and usage of virtual currencies are concluded by a qualitative analysisresearch containing mostly scientific articles. Our study depicts that the risksassociated with virtual currencies like Bitcoin, are all somehow related to the trust forthe specific mean of payment. Most risks arise from actually possessing a Bitcoin andhence not as much related to the technological element.

Virtual currencies and mobile banking are technology advancements that are receiving increased attention in the global community because of their accessibility, convenience and speed. However, this popularity comes with growing security concerns, like increasing frequency of identity theft, leading to bigger problems which put user anonymity at risk. One possible solution for these problems is using cryptography to enhance security of Bitcoin or other decentralised digital currency systems and to decrease frequency of attacks on either communication channels or system storage. This report outlines various methods and solutions targeting these issues and aims to understand their effectiveness. It also describes Secure Bitcoin Wallet, standard Bitcoin transactions client, enhanced with various security features and services.

TheItermIpaymentIisIasIoldIasIhumanIcivilization,IsinceIthenItheIpaymentIindustryIhasIundergoneIaIdr asticItransitionIfromIbarterIsystemItoIvirtualIpayments(mobileIwallets).BarterIsystemIanIageIoldImetho dIofIexchangeIwhichIhasIbeenIusedIforIcenturiesIlongIbeforeImoneyIwasIinvented,IpeopleIexchange dIgoodsIandIservicesIforIotherIgoodsIandIservicesIinIreturn.ITheItradingIsystemIexpandedIitsIbounda riesItowardsIexchangingIpreciousImetalsIlikeIcopper,Ibronze,IgoldIetc.IWithItheIadventIofItheIindustr ialIrevolutionIinItheI18thIcentury,IbankingIsystemIwasIadoptedIasIstandardIpaymentIandIasIaImoneta ryIregulatingIbody.IThisIledItoItheIdevelopmentIofIotherImodesIlikeIloans,IsavingsIa/c,IwithdrawalsI etc.IAfterItheIsuccessIofIbankingIsystem,IourIcashIbasedIsocietyIevolvedIthroughIinternet,IthisIledItoI buildingIupIofIvariousIelectronicIpaymentIsystemsIlikeIDebitIcard,ICreditIcard,IEchequesIandIisInowI pushingIintoItheIdigitalIfrontierIofIvirtualIwalletI(mobileIplatform).IMOBILEITECHNOLOGYI hasI paved I aI wayI throughIwhichIpeopleIandIbusinessesIbuyIandIsellItheIgoodsIandIservices.IWithI thisIadvancementIinItechnology,IthingsIaroundIusIhaveIdrasticallyIchanged.IAsIsmartIphonesIhaveI becomeImoreIaffordableI&Iprevalent,IitIcatersItoImansIcomfortI&IconveniencesIi.e.IorderingIfood,I onlineIshopping,IbookingI movieIticketsIetc. WithItheIintroductionIofIdigitalIwalIetsIinIearlyI90’sIpioneeredIbyISamIPitrodaIwithItheIvision,Iunde rlyingItheIneedsIofItheIcustomersanIeasyItoIuseIinterface,IabilityItoIsecurelyItransactIinItheIvirtualIandIrealIworld,IinIcameIappbasedIwalletsIsuchIasIPaytm,IMobikwik,IFreechargeIetc,IwhichIhasIbecomeIextremelyIconvenientIfor IaIpersonItoImakeIcashlessItransactions.IMobileIwalletIisIequivalentItoIphysicalIwallet,IitIprovidesIaIp latformIforItheIuserItoIkeepImoneyIinIitIasIthatIofIanIbankIaccountIi.e.ItheIuserIneedsItoImakeIanIa ccountIwithIaImobileIwalletIprovider,ImoneyIcanIbeIloadedItoItheIMwalletIaccountIusingIaIdebitIcard,IcreditIcard,IbankIaccountIetc.ITheImoneyIloadedIbyItheIuserIcanI beIusedItoIpayIforIgoodsI&Iservices,ItransferIfundsIfromItheirImobileIwalletIthroughIaIsimpleISMSI orIviaINearIFieldICommunicationsI(NFC)IorItheIwalletIservicesIthatItakesIinItheIusersIpaymentIinfor mationIandIpaysItheIusersIbillsIinstantlyIforIcertainIservices.IRBIIhasIincreasedItheImoneyIloadingIlimi tIfromIRsI5,000/-ItoIRsI1,00,000/-I.

碩士
國立臺灣師範大學
工業教育學系
104
With rapid development of e-commerce, buying and paying habits are thoroughly being converteded from conventional ones. Today's consumers use all kinds of mobile devices overwheilmingly in their daily lives (Adopting mobile payment is to complete transaction via virtual chanels) so while choosing mobile payment they will be more aware of the risk than they shop in physique stores.With this factor will affect consumers' attidude and intentions to use mobile payment. This study is basically composed with two major thories of TAM and UTAUT to provide a wider understanding about users' expectation toward mobile payment. WIth adding two more concepts of e-commerce security and trust and danger toward in the virtual world helps to fathom how they affect users' attitude and intentions. The study result shows that network security is the most concern for users to adopt mobile payment. As long as network security is securely encaanced to eliminate uncertainty for users and operation interfeces are more user-friendly, consumers will possess confidence to use mobile payment. Taiwan government and service providers should coopeate closely together to create a better mobile payment envrionment so it will bring more business opportunities and values.

碩士
輔仁大學
資訊管理學系碩士在職專班
107
Breast With the development of the Internet, the possibility of currency creation has been constantly changing. The countries in the world use paper with complex images as a common currency, which limits the possibility of everyone’s imagination of the currency. People are playing virtual games in online games and even shopping. More and more activities and platforms also accept virtual currency. The current virtual currency is booming, except for the bitcoin that is soaring on the Internet. Home banks, e-commerce platforms, are also actively developing their own virtual currency. In addition to virtual currency, the development and rise of third-party payment has driven the evolution of e-commerce, and the payment behavior of virtual currency will be future action. An inevitable trend in payments and cross-border payments. The purpose of this study is to analyze the general consumer's payment method for virtual currency payment from the arguments of perceptual ease of use, perceptual usefulness and perceptual value, and to explore its attitude and use of virtual currency. Willingness and data analysis and verification through the online questionnaire, the results are as follows: 1. Perceptual usefulness has a positive relationship with the attitude of use, it is generally believed that the use of virtual currency payment is helpful for life use 2. Perceptual ease of use User attitudes have a positive relationship, and payment using virtual currency is convenient and fast. 3. Perceptual value has a positive relationship with the attitude of use, users will be willing to get extra bonuses to use virtual currency as a payment tool. 4. User attitude has a positive relationship to the willingness to use, when the major super-business When the e-commerce platform supports virtual currency for payment, it will increase the willingness to use.

碩士
輔仁大學
科技管理學程碩士在職專班
106
People's behavior and consumption patterns are changing day by day. The currency payment habits traditionally used in commercial transactions have undergone a breakthrough in new forms. In recent years, the rise of third-party payment and virtual currency has been increasing. Consumers and Merchants in more and more countries are gradually accepting new forms of payment. Decentralized crypto-virtual currencies are generated. Block-chain technologies increase the security of virtual currencies. The scope of their payments is globalized and their payments are faster than the banking system and transactions cheaper fees, but also to protect the privacy features （anonymity）. People do not need to rely on bank cross-border payment can be completed. The bank's functionality has been greatly reduced the corner. When it comes to third-party payment platform, Taiwan's laws and regulations are strict and technology is also slow, while the development of third-party payment in China in recent years Alipay, WeChat payment…etc., have mushroomed into lush bamboo forest. In addition to the general trading function, people just slippery phone will be able to deposit the original electronic wallet within the wealth management transactions. Through the analysis of big data, people do not need to go to the bank. After applying for a small-credit loan, on-line shoppers can obtain financing loans without going through banks. The bank's functionality has been greatly shaved off. So is the trend in China so developing. Will Taiwan face the same problems in the future? Coupled with the proposal of a five-year double-digitization plan implemented by the FSC in December 2015, what is left of the banking industry after a few years? Because this phenomenon is observed, it is hoped that through the research and analysis of this paper, we will explore the impact of virtual currency and third-party payment on future banking business.

Com o aparecimento do Bitcoin surge pela primeira vez na história uma moeda totalmente digital, que é ao mesmo tempo, um sistema de pagamento descentralizado. Não existindo uma entidade central, o sistema funciona com base na verificação e consenso da comunidade, com o protocolo a ter os incentivos certos, de modo a manter-se em funcionamento sem paragens nem falhas desde a sua criação, há mais de 10 anos. O presente estudo tem como objetivo analisar a origem do Bitcoin e Blockchain, bem como o seu contexto tecnológico, económico e legal. Identificar as características que fazem do bitcoin uma boa moeda e quais as suas limitações, analisando a sua natureza e funcionalidade. Também é analisado a evolução de medidas estáticas e risco dos retornos do bitcoin, assim como essas medidas se comparam e qual a correlação do bitcoin com outros ativos financeiros.
With the advent of Bitcoin, emerges for the first in history a digital currency, which is at the same time a decentralized payment system. In the absence of a central entity, the system operates on the basis of community verification and consensus, with the protocol having the right incentives to keep it running without stopping or failing since its inception over 10 years ago. The present study aims to analyze the origin of Bitcoin and Blockchain, as well as its technological, economic and legal context. Also aims to identify the characteristics that make the bitcoin a good currency and its limitations, by analyzing its nature and functionality, and analyze the evolution of static measures and risk of bitcoin returns, how these measures compare and how bitcoin correlates with other financial assets.

in english The purpose of this theses is to analyse the Bitcoin electronic peer-to-peer payment system, from the view of the legal, regulatory and also purely practical issues surrounding its use as a modern means of payment processing. The reason for choosing this topic is that I find the subject to be very interesting and possibly promising for the future of payments. Also, as the use of Bitcoin payment system spreads across the global population, we can see many of legal questions arising: Is the use of Bitcoin network legal? How is it regulated under existing legal system? Can it be subsumed under any existing legal categories? What are the risks of its misuse for criminal activities? Should new legal rules be enacted to regulate its use, and if so, what should these rules be like? My goal in this paper is to find these relevant questions, elaborate on them and provide as many answers as will be possible. We have to bear in mind the fact, that the technology, underlying the Bitcoin payment systém is very new and many ways path-breaking. As usual, the legal theory lags behing technology here, so many questions still have to be settled before we can give any straight answers. The work is divided into seven chapters, each dealing with different legal or practical aspects connected to the Bitcoin...

Topic: Legal Regulation of Payment Transactions Author: Bc. Pavel Martiník Supervisor: JUDr. Petr Kotáb, Ph.D. Regulation of payment services plays a key role in this era driven by escalating digitalization. The aim of this Thesis is to depict current challenges that this area of financial law faces and to propose a basis for regulation that can be implemented in the Czech Republic. The main topic of this Thesis is virtual currencies, more specifically Bitcoins and their status within the system of payment services regulations. After a short introduction, the first chapter of this Thesis describes theoretical background of payment services regulation, especially general and specific aims of legislation in this area of financial law, by addressing it in full context of private and public law. Besides that, it also briefly illustrates the history of payment services and money. The next chapter deals with current regulation that has been adopted in the Czech Republic. Besides virtual currencies, electronic money is discussed in full detail due to its similar features with virtual currencies. Furthermore, foreign regulation of payment systems is briefly described in order to provide a comparison with the Czech Republic. Therefore, both Czech and foreign regulations dealing with virtual currencies that...

Les informations relatives aux cryptomonnaies sont susceptibles de changer à l'avenir tant cette matière est nouvelle et encore peu ancrée dans le droit. Ce mémoire est une réflexion sur l'essor du Bitcoin et des cryptomonnaies à leurs débuts, alors même que le droit cherche à s'accaparer ces nouvelles technologies, à les intégrer dans son système préexistant.
Les cryptomonnaies sont des monnaies numériques, qui se sont développées hors de tout contrôle étatique et qui fonctionnent de manière décentralisée. Bien qu’étant encore à leurs balbutiements, ces cryptomonnaies, à l’instar du Bitcoin, soulèvent de nombreuses questions juridiques. Dans ce mémoire, seront analysées les différentes définitions qui pourraient inclure la cryptomonnaie, avant de nous concentrer sur la définition de la monnaie numérique. Ensuite, seront étudiés, les aspects criminogènes des cryptomonnaies et la volonté des États d’avoir un certain contrôle sur celles-ci. Puis après nous être concentré sur la fiscalité applicable aux monnaies numériques, il sera nécessaire d’examiner l’étendue de la protection des consommateurs, dans leurs rapports aux cryptomonnaies. Pour ce faire nous nous appuierons, entre autre, sur les lois canadiennes, françaises et américaines. Toutefois vous vous en rendrez-compte, les cryptomonnaies n’ont pas encore été totalement englobés dans les systèmes juridiques des trois pays étudiés, et les tribunaux n’ont été saisis que dans très peu d’affaires relatives aux monnaies numériques, ce qui implique que de nombreuses incertitudes juridiques persistent à l’heure actuelle.
Cryptocurrencies are digital currencies which developped outside of state control. They function in a purely decentralized manner. Although they are only at an early stage, those cryptocurrencies, like Bitcoin, raise many legal issues. In this article we will analyze different definitions which might include cryptocurrencies, before focusing on the definition of digital currencies. Therefore we will study the criminal aspects of cryptocurrencies and the willingness of the states to gain a certain control over them. Then, after focusing on the taxes applying to digital currencies, it is necessary to examine the extent of the consumer’s protection while dealing with cryptocurrencies. In order to do this, we will rely, among others, on Canadian, French and American laws. As you will notice by yourselves the cryptocurrencies have not yet been fully encompassed within the legal systems of those three countries, and as the courts have only been seized in very few cases relating to digital currencies, you will find that many legal uncertainties currently persist.