The following is a curated list of local academic and private research papers in the crypto assets space. It is incomplete, unordered except by year, and needs regular updating. Please let us know if you have something to include here.
2015
- Introduction to virtual property: lex virtualis ipsa loquitur
- A few South African Cents’ Worth on Bitcoin
2016
- Bitcoin exchange transactions: Income tax implications to consider within the South African environment
- The motivation and factors driving crypto-currency adoption in SMEs
- Modelling the dynamics of the bitcoin blockchain
- An investigation into the antecedents and outcomes of the m-shopping experience
2017
- Mitigating the associated risks in the unregulated use of crypto-currencies in South Africa through an effective legal framework
- PDF title: Regulating crypto-currencies in South Africa: The need for an effective legal framework to mitigate the associated risks
- Know-Your-Customer measures : mitigating money-laundering risks in mobile banking transactions
- Can volume predict Bitcoin returns and volatility? A quantiles-based approach
- Does Bitcoin hedge global uncertainty? Evidence from wavelet-based quantile-in-quantile regressions
- The tax implications of Bitcoin in South Africa
- Towards a framework for the integration of data and data sources in the automation and dematerialisation of land administration systems
- Cashless payment methods for informal traders
- The scope for multilateral international co-operation in tax affairs / The tax and exchange control consequences of virtual currency transactions in South Africa
2018
- South Africans, Cryptocurrencies and Taxation
- The inclusion of virtual currencies in the calculation of income tax
- Modifying contract law principles to accommodate automated transactions in South Africa
- Spillovers between Bitcoin and other assets during bear and bull markets
- Network causality structures among Bitcoin and other financial assets : a directed acyclic graph approach
- Testing for asymmetric nonlinear short- and long-run relationships between bitcoin, aggregate commodity and gold prices
- Modelling long memory volatility in the Bitcoin market : evidence of persistence and structural breaks
- Understanding Price Fluctuations of Cryptocurrencies
- Understanding consumer adoption of cryptocurrencies
- End-consumer trust and adoption of smart contracts in life insurance in South Africa
- Consumers’ adoption and continuance intention to use mobile payment services
- Blockchain technology : addressing the risk of digital assets exchange
- Cryptocurrency: The new face of cyber money laundering
- The applicability of section 24I of the Income Tax Act No. 58 of 1962 to bitcoin gains and losses
- Blockchain technology : addressing the risk of digital assets exchange
- A managerial analysis of historic economic bubbles as basis for identifying future similarly economic losses
- Forecasting the price of Bitcoin using neural networks
- Value-added tax: Analysis of the supply of cross border electronic services
- Bitcoin: The New Virtual Gold? An investigation into the diversification properties of Bitcoin within a South African portfolio
- An investigation into the use of multiple cryptocurrencies in a diversified portfolio
2019
- Does global economic uncertainty matter for the volatility and hedging effectiveness of Bitcoin?
- Modelling long memory volatility in the Bitcoin market : evidence of persistence and structural breaks
- Legal implications of virtual currencies
- An analysis of the value added tax implications on crypto currency transactions
- The regulation of virtual currency in South Africa
- Herding behaviour in cryptocurrencies
- Implementing smart contracts in the syndicated loan market : an issue of adoption
- Digital forensic readiness framework for ransomware investigation
- Assessing the attractiveness of cryptocurrencies in relation to traditional investments in South Africa
- How to build a self-sovereign identity system that is beneficial to both the individual and business
- Analysis of cryptocurrency verification challenges faced by the South African Revenue Service and tax authorities in other BRICS countries and whether SARS’ powers to gather information relating to cryptocurrency transactions are on par with those of other BRICS countries
- A Feasibility Study on Using the Blockchain to Build a Credit Register for Individuals Who Do Not Have Access to Traditional Credit Scores
- The Legal Classification of Cryptocurrency in South African Law: An Argument for Classification as Currency
- AI/Machine learning approach to identifying potential statistical arbitrage opportunities with FX and Bitcoin Markets
- Empirical Analysis ot the Top 800 Cryptocurrencies using Machine Learning Techniques
- A decentralised asset registry to expand access to finance for the agricultural sector in South Africa
2020
- Predicting Bitcoin returns : comparing the roles of newspaper- and internet search-based measures of uncertainty
- Development of a framework for tracking goods in manufacturing networks using a distributed ledger technology
- Value Added Tax Technical Note on Digital Financial Assets (Cryptocurrencies)