South africa

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Global Resources >> Industry Reports

Can electronic tax invoicing improve tax compliance?

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.

© © Better Than Cash Alliance
Global Resources >> Industry Reports

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.
News >> Ideas & Updates

LEARNING SERIES >> Tax digitalization: building a trusted ecosystem through a common vision

Tax digitalization, when designed and implemented effectively, can deliver major benefits for society, reduce inequalities, and contribute to the financing of the SDGs.
© ©Better Than Cash Alliance
Alliance Reports >> Case Study

Tax Digitalization in Rwanda: Success Factors and Pathways Forward

This paper suggests pathways forward to help realize these benefits, with specific recommendations.
© © Better Than Cash Alliance / John Images
Global Resources >> Industry Reports

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.
© ©Better Than Cash Alliance
Global Resources >> Industry Reports

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.
© © Better Than Cash Alliance
Global Resources >> Industry Reports

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.
© ©Bill & Melinda Gates Foundation/Frederic Courbet
Global Resources >> Industry Reports

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.
Global Resources >> Videos

COVID-19: How digitisation of Rwanda's tax systems is countering fiscal spending

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?

© © CNBCAfrica
News >> Ideas & Updates

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.
News >> Ideas & Updates

LEARNING SERIES >> Improving efficiency in domestic resource mobilization through the digitization of revenue payments

The challenges, opportunities, and priorities in designing effective tax and non-tax revenue payment digitization solutions.
© ©Better Than Cash Alliance
News >> Ideas & Updates

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.
Alliance Reports >> Case Study

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.
© © Better Than Cash Alliance / Khalfan Mlulu
News >> Newsletter

Uruguay impulsa pagos digitales con incentivos fiscales

El Gobierno de Uruguay albergó a otros países miembro de la Alianza Better Than Cash para compartir sus experiencias en cómo fomentar el uso de los pagos digitales a través de incentivos fiscales.
© © Better Than Cash Alliance
Global Resources >> Industry Reports

The Ups and Downs of India’s Digital Transformation

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…
© © MorganStanley.com
Alliance Reports >> Case Study

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.
© © GettyImages
Global Resources >> Industry Reports

Introducing GSM-enabled PAYG Solar in Cambodia

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.

Global Resources >> Industry Reports

Near-term impact of India’s demonetization

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.
© ©Bill & Melinda Gates Foundation/Frederic Courbet
Global Resources >> Industry Reports

Leveraging Digital Financial Solutions to Promote Formal Business Participation

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.
Global Resources >> Industry Reports

Digital Finance and Sustainable Water Service for all

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.
© ©Bill & Melinda Gates Foundation/Frederic Courbet