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.
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 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.
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…
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.
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 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.
The article highlights that although health insurance coverage is still low in many countries in Sub-Saharan Africa, mobile money use have increased access to it.
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.
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…
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….
A water payment’s digitization project resulted in tripling water utility payments and reducing water collection waiting time from 3 hour to 10 minutes on average within a year, benefitting …
A case study on three countries Sweden, United States and India is conducted to survey variations in costs for cash and card instruments in economies that have varying extents of cash in cir…
This study designs business models for electronic payment services, utilizing the principle of branchless banking and reviewing relevant aspects of IT risk management, for rural area communities in Indonesia.