The Better Than Cash Alliance is a partnership of governments, companies, and international organizations that accelerates the transition from cash to digital payments in order to help achieve the Sustainable Development Goals.
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This paper defines Republic of Korea’s motivation for Electronic Tax Invoicing (ETI), the implementation process, the legal and regulatory regimes, lessons learned, and future challenges for tax policy makers and tax authorities in developing countries.
This study assesses the level of awareness, specifically effect of computer literacy, regarding online filing of tax returns in the context of the Small and Medium Enterprises (SMEs) in Nakuru, Kenya.
Nigeria’s micro-entrepreneurs will be willing to shift to e-filing of taxes if it: 1) enhances their ability to file taxes; 2) Is easy to use; 3) Is adopted by family and peers. Trust in technology was found to be an insignificant predictor.
The paper studies the incidence of new mobile money excise duties on the adoption of electronic money.
This Brookings policy paper, by Prof. Njuguna Ndung'u, argues that instead of increasing the tax base, taxation on mobile phone transactions may end up reversing the adoption of digital payments in Kenya. It says these lessons are also relevant for other African countries considering similar taxes.
What are the key barriers to success in the mobile phone-enabled utility space? In this report, GSMA shares key trends and insights from its work with more than 40 organizations operating primarily in our member countries in Africa and Asia.
This report outlines how mobile channels can support sanitation services delivery while building new engagement models and emphasizes the need of a collaborative approach to mobile technology integration, grant support for developing and piloting.
Using various global datasets, this study quantifies the effect of financial inclusion and digital payments on income and individual government tax revenues to be an additional $4.1 trillion in the world economy.
The paper provides an overview of digital payment systems’ types, benefits, and challenges for tax collection in low- and middle-income countries (LMICs).
This paper explores economic informality and how it relates to digital financial inclusion. It focuses specifically on the potential role that digital financial services–including those accessed through mobile phones and the internet can play in encouraging businesses to formalize their operations.
The report tracks the implementation of a Cambodian company Kamwork’s pay-as-you-go (PAYG) solar home systems (SHSs) with GSM-based machine-to- machine (M2M) connectivity to validate the business model and determine what level of support from GSM network coverage.
New Harvard University paper looks at the impact of demonetization on the Indian economy. It finds that, in the near-term, the event led to “temporary reductions in employment, output, and credit.” But “there may be potential longer-term benefits” in several areas, including tax collection.
In a bid to promote adoption of FASTag, e-toll collection system, the Indian Government is planning to impose a double toll fee if non-FASTag vehicles enter the FASTag lane.
The paper covers in-depth analyses of how digitizing P2G payments help drive the financial inclusion of poor consumers and identifies some critical factors to develop an efficient and inclusive payment system.
Indian economy is operating at an estimated $33 billion less cash than it would have without demonetization. Income tax buoyancy is at a decade high of 2.20. This Harvard Business Review art…
The brief examines specific barriers to access and sustainability in the water sector, and discusses channels through which DFS can help providers overcome those barriers.
This paper provides examples of how digitization in Kenya has supported the economy via a retail electronic payments system, financial inclusion, increased financial sector vibrancy, and pushed GDP growth with it.
This study analyzes whether mobile payments are still relevant for the fintech industry by comparing three mobile payment projects – Oi Paggo in Brazil, TCASH in Indonesia, and M-PESA in Kenya.
It sets a model for an enabling environment for financial inclusion across five domains: 1. Government and Policy Support; 2. Stability and Integrity; 3. Products and Outlets; 4. Consumer Pr…
The global economy is experiencing important technological shifts, with the rise of digital technology a key driver. This can be seen today in the rapid growth of the digital economy, broadl…