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 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.
This paper suggests pathways forward to help realize these benefits, with specific recommendations.
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 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.
The paper studies the incidence of new mobile money excise duties on the adoption of electronic money.
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.
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?
Findings illustrate how the private and public sector could work together to modernize economies, improve transparency and support financial inclusion and growth.
This is the third in a series of articles written by Maura Hart on the achievements of several Better Than Cash Alliance members.
This case study explores the factors both supporting and impeding the widespread adoption of Person-to-Government (P2G) and Business-to-Government (B2G) payments in Tanzania, focusing on the period from 2012 to 2016.
This report examines new business models and government initiatives for energy access that rely upon digital payments.
This study discusses the emergence of bKash as the m-banking pioneer in Bangladesh. It focuses on the services provided by bKash and its current operating scenario in Bangladesh. bKash’s str…
This GSMA study shares lessons from Orange’s work in West and Central Africa on implementing Person-to-Government (P2G) payment strategies.