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.
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.
This paper sets out pathways forward to help realize the full potential of digitalization, with specific and practical recommendations.
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.
Indian economy is operating at an estimated $33 billion less cash than it would have without demonetization. Income tax buoyancy is at a decade high of 2.20. This Harvard Business Review art…
The brief examines specific barriers to access and sustainability in the water sector, and discusses channels through which DFS can help providers overcome those barriers.
New Harvard University paper looks at the impact of demonetization on the Indian economy. It finds that, in the near-term, the event led to “temporary reductions in employment, output, and credit.” But “there may be potential longer-term benefits” in several areas, including tax collection.
This paper explores economic informality and how it relates to digital financial inclusion. It focuses specifically on the potential role that digital financial services–including those accessed through mobile phones and the internet can play in encouraging businesses to formalize their operations.
El Gobierno de Uruguay albergó a otros países miembro de la Alianza Better Than Cash para compartir sus experiencias en cómo fomentar el uso de los pagos digitales a través de incentivos fiscales.
The report tracks the implementation of a Cambodian company Kamwork’s pay-as-you-go (PAYG) solar home systems (SHSs) with GSM-based machine-to- machine (M2M) connectivity to validate the business model and determine what level of support from GSM network coverage.
The Mexican government is saving an estimated US$ 1.27 billion per year, or 3.3 percent of its total expenditure, on wages, pensions and social transfers. How? By digitizing and centralizing…