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.
Mexico has been among the forerunners in tax digitalization, starting in the 1980s when it piloted digital Point of Sale (PoS) registration and invoicing.
This paper sets out pathways forward to help realize the full potential of digitalization, with specific and practical recommendations.
Tax digitalization, when designed and implemented effectively, can deliver major benefits for society, reduce inequalities, and contribute to the financing of the SDGs.
On average government revenues on the continent account for 21.4% of fiscal policy spending but could digitisation of tax systems help widen this base?
This paper suggests pathways forward to help realize these benefits, with specific recommendations.
This report presents a powerful new demonstration of how digital payments can transform millions of lives for the better.
500 million reasons to digitize tax payments
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.
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.
This blog post was originally published in the Huffington Post
Findings illustrate how the private and public sector could work together to modernize economies, improve transparency and support financial inclusion and growth.
The paper provides an overview of digital payment systems’ types, benefits, and challenges for tax collection in low- and middle-income countries (LMICs).
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 challenges, opportunities, and priorities in designing effective tax and non-tax revenue payment digitization solutions.
New Alliance report “Success Factors in Tax Digitalization” is another powerful demonstration of how digital payments can positively impact millions of lives.