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Wyślij tekst przez e-mail Finansowe, bilansowe i podatkowe konsekwencje ataku typu ransomware
Streszczenie w języku polskim
Oprogramowanie typu ransomware jest obecnie istotnym zagrożeniem w zakresie cyberbezpieczeństwa. W niniejszym artykule analizujemy finansowe konsekwencje ataków typu ransomware, a także motywy zapłaty okupu przez ofiarę takiego ataku oraz prawne, bilansowe i podatkowe konsekwencje takiej zapłaty. Podejście metodologiczne zastosowane w pracy stanowi połączenie metody formalno-dogmatycznej z metodą krytyki literatury. Na początku opisujemy wszelkie potencjalne straty, jakie mogą wynikać z ataku ransomware. Następnie poddajemy analizie warunki, w których zapłata przez jednostkę organizacyjną okupu jakiegokolwiek rodzaju, w tym wymuszonego drogą komputerową, jest legalna, a także inne względy, które ofiara musi wziąć pod uwagę, decydując się na zapłatę okupu. W tym zakresie analizujemy bilansowe i podatkowe implikacje strat poniesionych na skutek ataku ransomware, ze szczególnym uwzględnieniem zapłaty okupu.
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LITERATURE
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LEGAL ACTS
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DOI: http://dx.doi.org/10.17951/sil.2023.32.1.191-211
Data publikacji: 2023-03-28 11:24:06
Data złożenia artykułu: 2023-01-16 14:34:39
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Prawa autorskie (c) 2023 Đorđe Krivokapić, Andrea Nikolić, Aleksandra Stefanović, Miloš Milosavljević
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