Taxes

Digitising tax could raise $300bn annually for developing counties, says report

Tax Digitalization in Rwanda: Success Factors and Pathways Forward

Rwanda’s impressive economic and social record in recent decades has become one of the success stories of modern African development.

Tax Digitalization in Indonesia: Success Factors and Pathways Forward

Over the past two decades, Indonesia has been working to modernize its tax system through a wide range of digitalization initiatives.

Tax Digitalization in Mexico: Success Factors and Pathways Forward

Mexico has been among the forerunners in tax digitalization, starting in the 1980s when it piloted digital Point of Sale (PoS) registration and invoicing.

Success Factors in Tax Digitalization

This report presents a powerful new demonstration of how digital payments can transform millions of lives for the better.

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.

In the IMF’s Fight Against Corruption, Digital Payments are a Powerful Weapon

IMF managing director Christine Lagarde is to be applauded for her recent leadership in the fight against corruption, and her recognition that there is an increasingly limited role for cash in digital economies.

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. Read the Gates and UKAid funded working paper here.

Picking the Gridlock: Digital Payments in the Transportation Sector

Transportation Series: Blog 1 (Introduction)

For whom the cash tolls

Transportation Series: Blog 2

Senegal: Digitizing payments could add FCFA 104 billion to GDP every year

Media release by the Government of Senegal, the Better Than Cash Alliance and MM4P

Sénégal: La numérisation des paiements permettrait d’injecter 104 milliards de FCFA par an au PIB

Communiqué de presse du Gouvernement du Sénégal, l’Alliance Better Than Cash et MM4P

Uruguay impulsa pagos digitales con incentivos fiscales

Sierra Leone: Digitizing revenue collection is the next frontier

By Alfred Akibo-Betts and Tenzin Keyzom Massally

Ethiopia: “Mobile money doubled my number of customers in just three years”

By Oswell Kahonde and Angela Corbalan

Lessons from Rwanda: Harnessing public-private partnerships to drive payment digitization

By Oswell Kahonde and Juan Blanco

Driving to Scale: Bim’s Journey to Digital Financial Inclusion in Peru

Interview with Felipe Vásquez de Velasco, General Manager of Peruvian Digital Payments (PDP)

Senegal’s commitment to digitizing payments at local level is setting an example for the region

By Jean Pascal Mvondo, West Africa’s Digital Government Lead, Better Than Cash Alliance

Financial Inclusion, Digital Payments and Their Impact on Income and Tax Revenue Around the World

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.