This study examined the association between corporate cryptocurrency activities and tax
avoidance outcomes, utilizing data from US public firms covering the period from 2015 to …

This paper first analyzes the definition and characteristic attributes of virtual currency
transactions, secondly constructs the legal risk indicator evaluation system, then pre …

Virtual Digital Assets (VDA), such as Cryptocurrencies and Non Fungible Tokens (NFTs),
have evolved as a new class of assets globally. With speculation and investing interest …

Treating the “virtual good” in the manner of a sci-fi story with a smile on our face, but without
realizing that we are already part of a technological era, meets the point where the will to …

The author of this paper provides an overview of the digital currency's future and its
implications on taxation. Moreover, the author discusses digital currency's pros and cons …

Currently, Japanese language courses in some colleges and universities are still based on
didactic teaching, with a lack of interaction between teachers and students, which makes it …