Objective: Recently, there has been an increase in the use of cryptocurrency, decentralised finance (DeFi) applications and DeFi services in several countries. These innovations facilitate the delivery of financial services using smart contracts. DeFi encompasses all financial services that are...

Purpose: The advent of the fintech revolution has brought a tremendous increase in the dissemination of digital financial services. Although digital financial services increase financial inclusion through financial intermediation, it also increases the chances of systematic risk. Need: In the...

Introduction: The rapid technological changes have significantly decentralised the economy and social life in the last 20 years. The transformation into the digital environment and its socio-economic consequences may experience numerous issues depending on the level of development of countries....

Purpose: Development of an approach, methods to the internal audit of tax differences, analysis of the peculiarities of the application of internal audit procedures of tax differences and their reflection in the software in Ukraine. Need for the Study: One of the most important general economic...

Purpose and need for study : This study examines whether or not culture has a strong influence on the digitalisation of public services, including the adoption of an electronic tax system. The literature analysed made us consider the differentiation between developed and developing countries....

Purpose: This chapter aims to lay out the issues regarding the world of digital currencies, private and central bank digital currency (CBDC). In that connection, the authors want to, as much as possible, systematically present the terminology, examples of various digital currencies and the...

Climate change requires society to focus more strongly on sustainability. This requires an adjustment both on the demand side and on the supply side. Consumers must be given incentives to optimise their consumption according to sustainability aspects. In the supply of capital goods and consumer...

Purpose: Nigeria is the first African country to issue a central bank digital currency (CBDC) or fiat digital currency. The eNaira CBDC was issued as a money equivalent to be used along with paper Naira. This chapter identifies the features, opportunities and risks of the CBDC in Nigeria, also...