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 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).
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.
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 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 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 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 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.
A new payment platform launched by Mastercard, UNICEF and the Ministry of Education in Uganda is gaining traction, reaching over 130,000 registered students in just one year….
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…
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…
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.
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…
Through an interpretive case study of the Benazir Income Support Programme (BISP) in Pakistan, this paper critically examines mobile banking usage by women beneficiaries and technology’s effects on the institutional properties of their households.
“Purpose This paper aims to identify, analyse and organise the literature about blockchains in supply chain management (SCM) context (blockchain–SCM integration) and proposes an agenda for …
Water providers are shifting to digital payments to reduce expenses and streamline delivery. In this report, CGAP and GSMA share lessons learned from 25 organizations, including the challeng…