Global north america

Influence of Online Tax Filing on Tax Compliance among Small and Medium Enterprises in Nakuru Town, Kenya

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.

Tax Digitalization in Rwanda: Success Factors and Pathways Forward

This paper suggests pathways forward to help realize these benefits, with specific recommendations.

Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria

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.

Lessons on taxing mobile money transactions

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.

E-money, Financial Inclusion and Mobile Money Tax in Sub-Saharan African Mobile Networks

The paper studies the incidence of new mobile money excise duties on the adoption of electronic money.

Mobile for Development Utilities Annual Report

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.

New United Nations Study: Digital payments could boost tax revenue by nearly US$500 million each year and drive economic modernization in Tanzania

Findings illustrate how the private and public sector could work together to modernize economies, improve transparency and support financial inclusion and growth.

The Better Than Cash Journey: Kenya and Rwanda

This is the third in a series of articles written by Maura Hart on the achievements of several Better Than Cash Alliance members.

Person-to-Government Payments: Lessons from Tanzania’s Digitization Efforts

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.

The Fight for Light: Improving Energy Access through Digital Payments

This report examines new business models and government initiatives for energy access that rely upon digital payments.

Governments can use digital financial technologies to fight corruption

Mobile power payments and smart meters plug in Tanzanian homes

Digital systems hasten service delivery

Shining a Bright Light on the Role of Digital Payments in Expanding Energy for All

Senegal: Digitizing payments could add FCFA 104 billion to GDP every year (CNBC)

bKash: Revolutionizing Mobile Financial Services in Bangladesh?

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…

Senegal: Digitizing payments could add FCFA 104 billion to GDP every year

Lessons from implementing P2G payments strategies

This GSMA study shares lessons from Orange’s work in West and Central Africa on implementing Person-to-Government (P2G) payment strategies.

La numérisation des paiements permettrait d’injecter 104 milliards de FCFA par an au PIB du Sénégal