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.
The paper studies the incidence of new mobile money excise duties on the adoption of electronic money.
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.
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 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.
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 brief examines specific barriers to access and sustainability in the water sector, and discusses channels through which DFS can help providers overcome those barriers.
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.
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.
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 World Bank e-book features stories, videos, and pictures that illustrate how digital innovation not only enables access to financial services for low-income people but also serves as an enabler for delivering clean water, solar energy, education, and more.
This GSMA study shares lessons from Orange’s work in West and Central Africa on implementing Person-to-Government (P2G) payment strategies.
“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…
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…
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.