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.
Mexico has been among the forerunners in tax digitalization, starting in the 1980s when it piloted digital Point of Sale (PoS) registration and invoicing.
Tax digitalization, when designed and implemented effectively, can deliver major benefits for society, reduce inequalities, and contribute to the financing of the SDGs.
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.
This blog post was originally published in the Huffington Post
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.
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?
500 million reasons to digitize tax payments
Findings illustrate how the private and public sector could work together to modernize economies, improve transparency and support financial inclusion and growth.
The paper provides an overview of digital payment systems’ types, benefits, and challenges for tax collection in low- and middle-income countries (LMICs).
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 challenges, opportunities, and priorities in designing effective tax and non-tax revenue payment digitization solutions.
Budget Under-Secretary Richard Bon Moya knew he was being ambitious. The goal was to shift all the financial transactions of the Filipino Government to a digital format—and to do it in five …
This is the third in a series of articles written by Maura Hart on the achievements of several Better Than Cash Alliance members.