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.
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.
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 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…
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 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.
This document describes four case studies on the use of mobile money in Kenya, covering use by a government ministry (The Ministry of Lands), an NGO implementing partner of USAID (PACT), a g…
Aadhaar, India’s program to provide a unique identity number for every resident, is the largest biometric identification program in the world. Launched in 2008, the program has created biome…
E-procurement is the use of information technology in managing the procurement process in the organization with an aim of improving the procurement process. The study is aimed at determine R…
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…
Digital financial services (DFS) are held out as key financial solutions for improving financial inclusion. However, targeted end users often offer little in the way of obvious profitable op…
This GSMA study shares lessons from Orange’s work in West and Central Africa on implementing Person-to-Government (P2G) payment strategies.
The paper explores the opportunities to overcome barriers to financial access in Bangladesh through branchless banking and emphasis that financial inclusion and inclusive growth could be advanced through existing work by Bangladesh bank on favorable agent banking policies
Through an extensive literature review, the paper provides evidence about role of mobile banking as well as branchless banking is significant for women entrepreneur’s empowerment, especially for financially including them.
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.