| Autor: |
Đorđe Krivokapić, Andrea Nikolić, Aleksandra Stefanović, Miloš Milosavljević |
| Jazyk: |
angličtina |
| Rok vydání: |
2023 |
| Předmět: |
|
| Zdroj: |
Studia Iuridica Lublinensia, Vol 32, Iss 1, Pp 191-211 (2023) |
| Druh dokumentu: |
article |
| ISSN: |
1731-6375 |
| DOI: |
10.17951/sil.2023.32.1.191-211 |
| Popis: |
Ransomware is a prime cybersecurity threat at the moment. In this paper we analyze financial implications of ransomware attacks, motivation of the ransomware victim to pay ransom, and legal, accounting and tax implications of such payment. The methodological approach used in the study is a combination of formal-dogmatic method and argumentative literature review. First, we provide an overview of all potential losses which could be incurred by the ransomware attack. Further, we analyze under which conditions is legal to pay any kind of ransom, including cyber ransom, as an organization as well as which other considerations victims should consider when deciding to pay ransom. In that respect we analyze accounting and tax implications of losses inflicted by the ransomware attack, putting special attention to the ransom payments. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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