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This article highlights the complexity of taxation surrounding cryptocurrency transactions due to the lack of uniform regulation, creating uncertainty for both taxpayers and tax authorities. After determining the tax obligations of individuals in taxation, a survey has been conducted to assess the level of knowledge and compliance with tax obligations related to cryptocurrencies. The survey, in which 103 people participated, reveals the confusion and errors that prevail in perceptions of the tax obligations for cryptocurrencies, particularly in transactions such as swapping and staking in personal income tax. This results in almost half of the respondents (49.5%) not declaring any of their operations with cryptocurrencies. The reasons for this include the fact that the majority of respondents (66%) find the regulation of cryptocurrencies in Spain confusing and difficult to understand. Additionally, 87.4% believe that tax agencies should provide more information and resources on the taxation of cryptocurrencies and digital assets, and that there should be clearer and more comprehensive regulation. However, it should be noted that 41.7% also consider that tax regulation discourages investment in cryptocurrencies.

Over the last few years, the holding and use of cryptocurrencies, as well as the entire ecosystem of decentralised finance (DeFi), has become popular worldwide. However, their acceptance and use are not equal for various reasons; and it is important to know these limiting reasons. There is a gender gap in the acceptance and use of so-called decentralised finance (DeFi), where females have much lower acceptance and usage rates than men. Our study has focused on analysing why this situation occurs. A structured questionnaire was used, including age, level of education and gender, as well as closed-ended questions and questions with respondent ratings (Likert scale). Replicating the Theory of Planned Behaviour (TPB) model, applied in this case to the study on the use and acceptance of cryptocurrencies by females. This has allowed us to generate a sample of 326 people living in Spain, 168 of whom are females. We obtained as a result that the barriers that limit the acceptance and use of cryptocurrencies by females are several: The lack of investment experience in traditional assets, the general lack of knowledge on the part of females about cryptocurrencies; as well as concepts such as blockchain, how to carry out transactions or what an exchange is and how it works. Also, the fact that cryptocurrencies do not inspire any security in females and risk aversion. In contrast, we found no evidence that females do not accept or use cryptocurrencies due to a lack of trust in traditional money, pressure from social media and influencers, fear of not doing the same as the next guy or speculation, which are mostly present in the motivation of males. Nor do we find that income or lack of digital skills among females are barriers to entry.

In this work, the influence of the properties of CdS thin films grown by chemical bath deposition upon the characteristics of CdS/CdTe solar cells, when varying the thiourea concentrations in the CdS bath solution, is studied. The important solar cell parameters such as short circuit current (Jsc), open circuit voltage (Voc), fill factor (FF) and efficiency (η) were measured and it was noted that they improve for thiourea/CdCl2 ratios (in the CdS deposition solution) up to 5, and drop for higher ratios in the range investigated. In addition, the ideal diode factor (n), saturation current (Jo) and series resistence (Rs) were studied under illumination and dark conditions. The results could be related to several factors, among them, the photoconductivity properties of the layers and the change of the CdS1-xTex layer at the CdS–CdTe interface. [ABSTRACT FROM AUTHOR]

The preparation of CdS/CdTe structures as well as its preliminary use for the fabrication of solar cells is reported. CdS films were prepared using the chemical bath technique while CdTe films by isothermal close space sublimation with alternated exposure to Cd and Te sources in isothermal conditions. Annealings in CdCl2 were also performed in isothermal conditions by exposing the sample to CdCl2 vapors. Preliminary results of solar cells fabricated with these novel procedures are reported. [ABSTRACT FROM AUTHOR]