Presentation at a Better Than Cash Alliance learning session. The presentation is based on this DIGITAX working paper: https://bit.ly/41ZWYPZ
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Hosted by the United Nations Capital Development Fund (UNCDF), Better Than Cash Alliance is a partnership of more than 80 governments, companies and international organizations that accelerates transition from cash to responsible digital payments to help achieve the Sustainable Development Goals.
UNCDF is the United Nations' flagship catalytic financing entity for the world's 46 least developed countries (LDCs).
Presentation on a Comparison of Taxation of DFS Versus Traditional Financial Services in Nine African Countries.
Presented at the GRA & ICTD conference "Taxing Mobile Money: Lessons and Ways Forward
Presentation by Christopher Wales, Senior Research Advisor, DIGITAX Research Programme, at the Conference on Reshaping the tax system to support the Financial Sector Development Strategy (FSDS)
Kampala, Uganda, 14th–15th December 2022
The two-day conference was convened by Uganda's Ministry of Finance, Planning and Economic Development, and co-hosted by ICTD's DIGITAX Research Programme and TaxDev.
Conozca el resumen "Aceleradores a un mundo inclusivo en un ecosistema de Pagos digitales", en el siguiente articulo podrá observar la brecha de los 25 países en los que la digitalización ha tenido un gran impacto y revela 10 pasos o aceleradores que los gobiernos y las empresas pueden tomar para construir las economías digitales.
ICT sector taxes, in general prevent the poor from participating in tomorrow’s information society.
A mobile money levy on transaction value is like a levy on EFT or credit card transaction. It is discriminating mobile money over other payment channels. It lowers the mobile money volume in the system,
incentivizes to stay informal,
affects the poor more than the rich, who have alternatives. The more people that have broadband access, the easier it will be to serve them with e-gov, e-health, e-education and financial services.
The more equal mobile money is to cash to higher the opportunities to make money of financial intermediation, which facilitates growth.
Dropping ICT excise duties will serve Africans better and grow tax revenues faster, creating a win-win situation.
Presentation on digital merchant payments as a medium for tax compliance at the Rwanda Revenue Authority Quarterly Research Workshop.
Access the related paper 'Digital merchant payments as a medium for tax compliance' at: https://shorturl.at/GS029
Presentation on a Comparison of Taxation of DFS Versus Traditional Financial Services in Nine African Countries.
Presented at the GRA & ICTD conference "Taxing Mobile Money: Lessons and Ways Forward
Presentation by Christopher Wales, Senior Research Advisor, DIGITAX Research Programme, at the Conference on Reshaping the tax system to support the Financial Sector Development Strategy (FSDS)
Kampala, Uganda, 14th–15th December 2022
The two-day conference was convened by Uganda's Ministry of Finance, Planning and Economic Development, and co-hosted by ICTD's DIGITAX Research Programme and TaxDev.
Conozca el resumen "Aceleradores a un mundo inclusivo en un ecosistema de Pagos digitales", en el siguiente articulo podrá observar la brecha de los 25 países en los que la digitalización ha tenido un gran impacto y revela 10 pasos o aceleradores que los gobiernos y las empresas pueden tomar para construir las economías digitales.
ICT sector taxes, in general prevent the poor from participating in tomorrow’s information society.
A mobile money levy on transaction value is like a levy on EFT or credit card transaction. It is discriminating mobile money over other payment channels. It lowers the mobile money volume in the system,
incentivizes to stay informal,
affects the poor more than the rich, who have alternatives. The more people that have broadband access, the easier it will be to serve them with e-gov, e-health, e-education and financial services.
The more equal mobile money is to cash to higher the opportunities to make money of financial intermediation, which facilitates growth.
Dropping ICT excise duties will serve Africans better and grow tax revenues faster, creating a win-win situation.
Presentation on digital merchant payments as a medium for tax compliance at the Rwanda Revenue Authority Quarterly Research Workshop.
Access the related paper 'Digital merchant payments as a medium for tax compliance' at: https://shorturl.at/GS029
The Democratic Republic of the Congo offers huge market potential for technology start-ups. The political environment supports entrepreneurship and digital services. The aim of the National Digital Plan is to drive market and improve infrastructure to surge opportunities for financial inclusion.
The Fintech industry which is the backbone of all economies has also been impacted because of Covid. What are the implications of Covid to an important sector?
Digital VAT/GST and Other Indirect Tax Administration for B2C TaxpayersDigitalTaxTechnologi
Digital VAT/GST and Other Indirect Tax Administration for B2C Taxpayers
Increase Tax Revenue Collection from Retail and Boost Consumer Demand for Valid Receipts
info@taxtech.digital www.taxtech.digital
Table of Content
Online management of electronic cash registers for tax administrations helps boost consumer demand for valid receipts and increases retail tax collection
Foreword: technology approach in fighting tax evasion and fraud in retail
Risks mitigation and increased tax revenue collection
OECR implementation roadmap
Retail industry in the global economy and the role of cash in tax evasion
Online Electronic Cash Registers (OECR) concept and key capabilities
Case study: DTT helped to increase national retail VAT collection by 37%
Traditional approach is not sufficient to combat tax evasion in retail
Public control over receipts handling
Exhibits
Foreword
Technology Approach In Fighting Tax Evasion And Fraud
Many tax administrations around the world face specific forms of tax evasion: understated revenues using unaccounted cash (mostly present in cash-based transactions in B2C) and inflating deductions through fake invoices (mostly in B2B).
Tax evasion and fraud can be facilitated by the habits of the traditional cash economy and by the growth of sharing (or online) economy.
In the past, identifying underreported revenue and overstatement of tax deductions has been difficult for tax administrations, requiring a lot of time and manual effort. This is changing. Many fiscal authorities are now implementing technology solutions to detect taxpayers’ misconduct.
Two separate approaches are usually used to solve these problems at the country level:
1. Revenue underreporting
Implementation of an Online Electronic Cash Register management solution for retail tax administration in near real-time as detailed later in this presentation.
All POS transactions are reported “as soon as possible” to the central tax administrations and consumers are motivated to demand valid receipts from retailers to perform public control.
2. Overstatement of tax deductions
Implementation of eVAT/e-Invoices management solution via mandatory reporting of all issued invoices/pro forma invoices and their cross-validation by central tax administrations.
About Us
Digital Tax Technologies (DTT) is an international expert in tax gap minimization, a trusted digital transformation advisor & solution provider for national tax administrations.
We help tax administrations around the world to reduce the tax gap, improve tax revenue collection and reduce the share of the shadow economy.
Our mission is to increase global fiscal transparency, improve tax compliance and administration, and ensure fair competition and welfare.
Our team consists of experts with experience in digital tax administration advisory and implementation in various European, CIS, Middle East, and African countries.
info@taxtech.digital https://taxtech.digital
Digital governance or e-Governance can be defined as the use of information and communication technology by the government to provide the quality information and services to citizens, businesses, voluntary organizations, and other government agencies in an efficient, cost-effective, and convenient manner and to bring transparency, accountability in government functioning to strengthen democracy.
An Investigation into the Impact of the Electronic Taxation System: A Case St...BIJFMCF Journal
The Namibian government has benefited to date from information technology in many ways. The current research attempts to investigate the impact of electronic taxation systems, how well it is used, understood and utilized in developing countries. The importance of understanding and influencing Namibian citizens’ acknowledgement of E-Government services is key, given the substantial investment in government communication, information system technology and the potential for cost saving. One of the most successful E-Government initiatives, the electronic filing system (e-Filing), allows tax returns to be filed electronically. Despite many taxpayers adopting this method, a large number are still using the traditional manual method of filing tax returns. A descriptive research approach, namely the Quantitative method was used to evaluate the impact of electronic taxation systems. This study utilized the decomposed theory of planned behavior with factors adjusted specifically for Namibia as a developing country to identify the possible determinants of user acceptance of the e-Filing system among taxpayers. This exploratory study was conducted by means of a questionnaire survey.
An Investigation into the Impact of the Electronic Taxation System: A Case St...FinancialMarketCorpo
The Namibian government has benefited to date from information technology in many ways. The
current research attempts to investigate the impact of electronic taxation systems, how well it is used, understood and utilized in developing countries. The importance of understanding and influencing Namibian citizens’
acknowledgement of E-Government services is key, given the substantial investment in government communication, information system technology and the potential for cost saving. One of the most successful E-Government
initiatives, the electronic filing system (e-Filing), allows tax returns to be filed electronically. Despite many taxpayers
adopting this method, a large number are still using the traditional manual method of filing tax returns. A descriptive
research approach, namely the Quantitative method was used to evaluate the impact of electronic taxation systems.
This study utilized the decomposed theory of planned behavior with factors adjusted specifically for Namibia as a
developing country to identify the possible determinants of user acceptance of the e-Filing system among taxpayers. This exploratory study was conducted by means of a questionnaire survey. The questionnaires were completed
by 48 individual taxpayers in Windhoek, which made up the whole sample. The research instruments used were
questionnaires. The data and information collected was inspected for accuracy and completeness. Data collected
was presented in the form of tables, charts and graphs for better understanding. After the data was analyzed the
following findings and conclusions were drawn. Taxpayers using the manual method lack facilitating conditions
such as access to computer and internet resources, which was the most significant barrier to e-Filing usage, while
taxpayers using the electronic method reported perceived usefulness as the primary determinant in their decision to
use e-Filing. Understanding these acceptance factors can extend our knowledge of taxpayers’ decision-making and
lead to better arranging and usage of future EGovernment initiatives in Namibia and other developing countries.
Presentation of a study looking into the increasing use of electronic payment technologies in low-income countries (LICs), with a particular focus on the use of mobile money in Ghana. The study evaluates the effectiveness of tax exemptions for incentivising businesses and customers to adopt digital merchant payments, and shaping their perceptions of the tax system.
Presented at the GRA & ICTD conference "Taxing Mobile Money: Lessons and Ways Forward"
Presentation on a study investigating the impact of mobile money taxes on mobile money agents. The researchers have analysed the impact of the new 0.2% tax on mobile money transactions in Cameroon implemented on January 1, 2022 on agents’ survival, profitability, sustainability, and future strategies.
Presented at the GRA & ICTD conference "Taxing Mobile Money: Lessons and Ways Forward".
Webinar > Managing Liquidity and Cash-Out for Social Payments during COVID-19Better Than Cash Alliance
Around the world, governments are responding to the social and economic consequences of the COVID-19 pandemic through relief payments. The Better Than Cash Alliance and CGAP co-hosted a webinar on delivering these vital government-to-person (G2P) payments in a way that expands choice while managing liquidity and cash-out in innovative ways.
Presentation for the International Telecommunication Union ( ITU) Workshop on 'Economic and fiscal incentives to accelerate digital transformation of data and applications over telecommunication infrastructure', 3–4 November 2022, Geneva, Switzerland https://bit.ly/3TWJXTD.
The presentation examines the assumptions that:
(1) mobile money engenders macroeconomic development
(2) digitalisation of payments leads to tax compliance and efficiency.
Moving from assumptions to facts, what does the evidence say? And where are the gaps where [the] factors are not known?
In summary, Malaysia needs to:
1.
Create a dynamic and more competitive ecosystem for its digital economy that embodies changes to its infrastructure, regulations, skills and public finance
2.
Achieve universal, fast, and inexpensive internet connectivity for businesses and households and fix the way it regulates the internet so unfair and damaging business practices can be corrected
3.
Improve human capital through better curriculum and life-long learning opportunities and encourage more vibrant private sector finance so digital entrepreneurs can bring ideas to market
4.
Take measures that will safeguard future tax revenues from the digital economy to reinvest in areas that the economy needs most
Presentation on data challenges and collaboration relating to the e-Levy in Ghana.
Presented at the GRA & ICTD conference "Taxing Mobile Money: Lessons and Ways Forward".
Presentation of study on the impact of the mobile money tax on the usage, demand, and perception of mobile money services of Micro and Small Enterprises (MSEs) in Tanzania.
Presented at the GRA & ICTD conference "Taxing Mobile Money: Lessons and Ways Forward".
More Related Content
Similar to Digital tax payment systems in low- and middle-income countries (LMICs) – M Arewa and F Santoro
The Democratic Republic of the Congo offers huge market potential for technology start-ups. The political environment supports entrepreneurship and digital services. The aim of the National Digital Plan is to drive market and improve infrastructure to surge opportunities for financial inclusion.
The Fintech industry which is the backbone of all economies has also been impacted because of Covid. What are the implications of Covid to an important sector?
Digital VAT/GST and Other Indirect Tax Administration for B2C TaxpayersDigitalTaxTechnologi
Digital VAT/GST and Other Indirect Tax Administration for B2C Taxpayers
Increase Tax Revenue Collection from Retail and Boost Consumer Demand for Valid Receipts
info@taxtech.digital www.taxtech.digital
Table of Content
Online management of electronic cash registers for tax administrations helps boost consumer demand for valid receipts and increases retail tax collection
Foreword: technology approach in fighting tax evasion and fraud in retail
Risks mitigation and increased tax revenue collection
OECR implementation roadmap
Retail industry in the global economy and the role of cash in tax evasion
Online Electronic Cash Registers (OECR) concept and key capabilities
Case study: DTT helped to increase national retail VAT collection by 37%
Traditional approach is not sufficient to combat tax evasion in retail
Public control over receipts handling
Exhibits
Foreword
Technology Approach In Fighting Tax Evasion And Fraud
Many tax administrations around the world face specific forms of tax evasion: understated revenues using unaccounted cash (mostly present in cash-based transactions in B2C) and inflating deductions through fake invoices (mostly in B2B).
Tax evasion and fraud can be facilitated by the habits of the traditional cash economy and by the growth of sharing (or online) economy.
In the past, identifying underreported revenue and overstatement of tax deductions has been difficult for tax administrations, requiring a lot of time and manual effort. This is changing. Many fiscal authorities are now implementing technology solutions to detect taxpayers’ misconduct.
Two separate approaches are usually used to solve these problems at the country level:
1. Revenue underreporting
Implementation of an Online Electronic Cash Register management solution for retail tax administration in near real-time as detailed later in this presentation.
All POS transactions are reported “as soon as possible” to the central tax administrations and consumers are motivated to demand valid receipts from retailers to perform public control.
2. Overstatement of tax deductions
Implementation of eVAT/e-Invoices management solution via mandatory reporting of all issued invoices/pro forma invoices and their cross-validation by central tax administrations.
About Us
Digital Tax Technologies (DTT) is an international expert in tax gap minimization, a trusted digital transformation advisor & solution provider for national tax administrations.
We help tax administrations around the world to reduce the tax gap, improve tax revenue collection and reduce the share of the shadow economy.
Our mission is to increase global fiscal transparency, improve tax compliance and administration, and ensure fair competition and welfare.
Our team consists of experts with experience in digital tax administration advisory and implementation in various European, CIS, Middle East, and African countries.
info@taxtech.digital https://taxtech.digital
Digital governance or e-Governance can be defined as the use of information and communication technology by the government to provide the quality information and services to citizens, businesses, voluntary organizations, and other government agencies in an efficient, cost-effective, and convenient manner and to bring transparency, accountability in government functioning to strengthen democracy.
An Investigation into the Impact of the Electronic Taxation System: A Case St...BIJFMCF Journal
The Namibian government has benefited to date from information technology in many ways. The current research attempts to investigate the impact of electronic taxation systems, how well it is used, understood and utilized in developing countries. The importance of understanding and influencing Namibian citizens’ acknowledgement of E-Government services is key, given the substantial investment in government communication, information system technology and the potential for cost saving. One of the most successful E-Government initiatives, the electronic filing system (e-Filing), allows tax returns to be filed electronically. Despite many taxpayers adopting this method, a large number are still using the traditional manual method of filing tax returns. A descriptive research approach, namely the Quantitative method was used to evaluate the impact of electronic taxation systems. This study utilized the decomposed theory of planned behavior with factors adjusted specifically for Namibia as a developing country to identify the possible determinants of user acceptance of the e-Filing system among taxpayers. This exploratory study was conducted by means of a questionnaire survey.
An Investigation into the Impact of the Electronic Taxation System: A Case St...FinancialMarketCorpo
The Namibian government has benefited to date from information technology in many ways. The
current research attempts to investigate the impact of electronic taxation systems, how well it is used, understood and utilized in developing countries. The importance of understanding and influencing Namibian citizens’
acknowledgement of E-Government services is key, given the substantial investment in government communication, information system technology and the potential for cost saving. One of the most successful E-Government
initiatives, the electronic filing system (e-Filing), allows tax returns to be filed electronically. Despite many taxpayers
adopting this method, a large number are still using the traditional manual method of filing tax returns. A descriptive
research approach, namely the Quantitative method was used to evaluate the impact of electronic taxation systems.
This study utilized the decomposed theory of planned behavior with factors adjusted specifically for Namibia as a
developing country to identify the possible determinants of user acceptance of the e-Filing system among taxpayers. This exploratory study was conducted by means of a questionnaire survey. The questionnaires were completed
by 48 individual taxpayers in Windhoek, which made up the whole sample. The research instruments used were
questionnaires. The data and information collected was inspected for accuracy and completeness. Data collected
was presented in the form of tables, charts and graphs for better understanding. After the data was analyzed the
following findings and conclusions were drawn. Taxpayers using the manual method lack facilitating conditions
such as access to computer and internet resources, which was the most significant barrier to e-Filing usage, while
taxpayers using the electronic method reported perceived usefulness as the primary determinant in their decision to
use e-Filing. Understanding these acceptance factors can extend our knowledge of taxpayers’ decision-making and
lead to better arranging and usage of future EGovernment initiatives in Namibia and other developing countries.
Presentation of a study looking into the increasing use of electronic payment technologies in low-income countries (LICs), with a particular focus on the use of mobile money in Ghana. The study evaluates the effectiveness of tax exemptions for incentivising businesses and customers to adopt digital merchant payments, and shaping their perceptions of the tax system.
Presented at the GRA & ICTD conference "Taxing Mobile Money: Lessons and Ways Forward"
Presentation on a study investigating the impact of mobile money taxes on mobile money agents. The researchers have analysed the impact of the new 0.2% tax on mobile money transactions in Cameroon implemented on January 1, 2022 on agents’ survival, profitability, sustainability, and future strategies.
Presented at the GRA & ICTD conference "Taxing Mobile Money: Lessons and Ways Forward".
Webinar > Managing Liquidity and Cash-Out for Social Payments during COVID-19Better Than Cash Alliance
Around the world, governments are responding to the social and economic consequences of the COVID-19 pandemic through relief payments. The Better Than Cash Alliance and CGAP co-hosted a webinar on delivering these vital government-to-person (G2P) payments in a way that expands choice while managing liquidity and cash-out in innovative ways.
Presentation for the International Telecommunication Union ( ITU) Workshop on 'Economic and fiscal incentives to accelerate digital transformation of data and applications over telecommunication infrastructure', 3–4 November 2022, Geneva, Switzerland https://bit.ly/3TWJXTD.
The presentation examines the assumptions that:
(1) mobile money engenders macroeconomic development
(2) digitalisation of payments leads to tax compliance and efficiency.
Moving from assumptions to facts, what does the evidence say? And where are the gaps where [the] factors are not known?
In summary, Malaysia needs to:
1.
Create a dynamic and more competitive ecosystem for its digital economy that embodies changes to its infrastructure, regulations, skills and public finance
2.
Achieve universal, fast, and inexpensive internet connectivity for businesses and households and fix the way it regulates the internet so unfair and damaging business practices can be corrected
3.
Improve human capital through better curriculum and life-long learning opportunities and encourage more vibrant private sector finance so digital entrepreneurs can bring ideas to market
4.
Take measures that will safeguard future tax revenues from the digital economy to reinvest in areas that the economy needs most
Presentation on data challenges and collaboration relating to the e-Levy in Ghana.
Presented at the GRA & ICTD conference "Taxing Mobile Money: Lessons and Ways Forward".
Presentation of study on the impact of the mobile money tax on the usage, demand, and perception of mobile money services of Micro and Small Enterprises (MSEs) in Tanzania.
Presented at the GRA & ICTD conference "Taxing Mobile Money: Lessons and Ways Forward".
Presentation on a study aiming to highlight significant events relating to the introduction of the e-levy in Ghana and investigate the effects.
Presented at the GRA & ICTD conference "Taxing Mobile Money: Lessons and Ways Forward".
Presentation on the Transaction Cost Index Study, a multi country study exploring the costs consumers face when making mobile money transactions, with research in Tanzania, Bangladesh and Uganda.
Presented at the GRA & ICTD conference "Taxing Mobile Money: Lessons and Ways Forward".
Presentation on a study that investigated the intricate dynamics surrounding the implementation and reception of mobile money taxes, focusing on Ghana as a case study.
Presented at the GRA & ICTD conference "Taxing Mobile Money: Lessons and Ways Forward"
Presentation by John Walugembe, Executive Director, Federation of Small & Medium-sized Enterprises (FSME) – Uganda
at the Conference on Reshaping the tax system to support the Financial Sector Development Strategy (FSDS)
Kampala, Uganda, 14th–15th December 2022
The two-day conference was convened by Uganda's Ministry of Finance, Planning and Economic Development, and co-hosted by ICTD's DIGITAX Research Programme and TaxDev.
Presentation by Hon Alhaj Kaddunabbi Ibrahim Lubega, Chief Executive Officer, Insurance Regulatory Authority of Uganda at the Conference on Reshaping the tax system to support the Financial Sector Development Strategy (FSDS)
Kampala, Uganda, 14th–15th December 2022
The two-day conference was convened by Uganda's Ministry of Finance, Planning and Economic Development, and co-hosted by ICTD's DIGITAX Research Programme and TaxDev.
Presentation by Keith Kalyegira, Chief Executive Officer, Capital Markets Authority, at the Conference on Reshaping the tax system to support the Financial Sector Development Strategy (FSDS)
Kampala, Uganda, 14th–15th December 2022
The two-day conference was convened by Uganda's Ministry of Finance, Planning and Economic Development, and co-hosted by ICTD's DIGITAX Research Programme and TaxDev.
Remarks by Mr Deo Kayemba, Executive Board Chairman, the Uganda Manufacturers Association (UMA) at the Conference on Reshaping the tax system to support the Financial Sector Development Strategy (FSDS)
Kampala, Uganda, 14th–15th December 2022
The two-day conference was convened by Uganda's Ministry of Finance, Planning and Economic Development, and co-hosted by ICTD's DIGITAX Research Programme and TaxDev.
Presentation by Christopher Wales, Senior Research Advisor, DIGITAX Research Programme, at the Conference on Reshaping the tax system to support the Financial Sector Development Strategy (FSDS)
Kampala, Uganda, 14th–15th December 2022
The two-day conference was convened by Uganda's Ministry of Finance, Planning and Economic Development, and co-hosted by ICTD's DIGITAX Research Programme and TaxDev.
Presentation by Christopher Wales, DIGITAX Research Programme, at the Conference on Reshaping the tax system to support the Financial Sector Development Strategy (FSDS)
Kampala, Uganda, 14th–15th December 2022
The two-day conference was convened by Uganda's Ministry of Finance, Planning and Economic Development, and co-hosted by ICTD's DIGITAX Research Programme and TaxDev.
Presentation by Mr John Musinguzi Rujoki, Commissioner General, Uganda Revenue Authority (URS), at the Conference on Reshaping the tax system to support the Financial Sector Development Strategy (FSDS)
Kampala, Uganda, 14th–15th December 2022
The two-day conference was convened by Uganda's Ministry of Finance, Planning and Economic Development, and co-hosted by ICTD's DIGITAX Research Programme and TaxDev.
Remarks by Dr Michael Atingi-Ego, Deputy Governor, Bank of Uganda at the Conference on Reshaping the tax system to support the Financial Sector Development Strategy (FSDS)
Kampala, Uganda, 14th–15th December 2022
The two-day conference was convened by Uganda's Ministry of Finance, Planning and Economic Development, and co-hosted by ICTD's DIGITAX Research Programme and TaxDev.
Opening speech by Mr Ramathan Ggoobi, Permanent Secretary/Secretary to the Treasury at the Conference on Reshaping the tax system to support the Financial Sector Development Strategy (FSDS)
Kampala, Uganda, 14th–15th December 2022
The two-day conference was convened by Uganda's Ministry of Finance, Planning and Economic Development, and co-hosted by ICTD's DIGITAX Research Programme and TaxDev.
This presentation is based on a paper entitled 'Mandating Digital Tax tools as a response to COVID: Evidence from Eswatini' co-authored by Fabrizio Santoro (Research Fellow, ICTD/DIGITAX Programme), Razan Amine (Researcher, DIGITAX Programme, ICTD) and Tanele Magongo (Manager, Strategy, Eswatini Revenue Service [ERS]).
View/download the paper: https://bit.ly/3iYKC99
In 2022, the presentation was made at the:
1) 9th Annual Mannheim Taxation Conference, Germany, September 2022: https://buff.ly/3xiJfqp
2) 78th Annual Congress of the International Institute of Public Finance (IIPF), Austria, August 2022: https://bit.ly/3HubKah
3) Working Group in African Political Economy (WGAPE), Rwanda, June 2022 https://bit.ly/3HvX4Yw
Exposé réalisé par Awa Diouf, Chercheure en Postdoctoral au Programme de Recherche DIGITAX, au cours de l'atelier de réflexions et d’échanges des acteurs sur la fiscalité du numérique de l'Oxfam, 10–11 novembre 2022, à Dakar, au Sénégal.
GraphRAG is All You need? LLM & Knowledge GraphGuy Korland
Guy Korland, CEO and Co-founder of FalkorDB, will review two articles on the integration of language models with knowledge graphs.
1. Unifying Large Language Models and Knowledge Graphs: A Roadmap.
https://arxiv.org/abs/2306.08302
2. Microsoft Research's GraphRAG paper and a review paper on various uses of knowledge graphs:
https://www.microsoft.com/en-us/research/blog/graphrag-unlocking-llm-discovery-on-narrative-private-data/
PHP Frameworks: I want to break free (IPC Berlin 2024)Ralf Eggert
In this presentation, we examine the challenges and limitations of relying too heavily on PHP frameworks in web development. We discuss the history of PHP and its frameworks to understand how this dependence has evolved. The focus will be on providing concrete tips and strategies to reduce reliance on these frameworks, based on real-world examples and practical considerations. The goal is to equip developers with the skills and knowledge to create more flexible and future-proof web applications. We'll explore the importance of maintaining autonomy in a rapidly changing tech landscape and how to make informed decisions in PHP development.
This talk is aimed at encouraging a more independent approach to using PHP frameworks, moving towards a more flexible and future-proof approach to PHP development.
Dev Dives: Train smarter, not harder – active learning and UiPath LLMs for do...UiPathCommunity
💥 Speed, accuracy, and scaling – discover the superpowers of GenAI in action with UiPath Document Understanding and Communications Mining™:
See how to accelerate model training and optimize model performance with active learning
Learn about the latest enhancements to out-of-the-box document processing – with little to no training required
Get an exclusive demo of the new family of UiPath LLMs – GenAI models specialized for processing different types of documents and messages
This is a hands-on session specifically designed for automation developers and AI enthusiasts seeking to enhance their knowledge in leveraging the latest intelligent document processing capabilities offered by UiPath.
Speakers:
👨🏫 Andras Palfi, Senior Product Manager, UiPath
👩🏫 Lenka Dulovicova, Product Program Manager, UiPath
Smart TV Buyer Insights Survey 2024 by 91mobiles.pdf91mobiles
91mobiles recently conducted a Smart TV Buyer Insights Survey in which we asked over 3,000 respondents about the TV they own, aspects they look at on a new TV, and their TV buying preferences.
Connector Corner: Automate dynamic content and events by pushing a buttonDianaGray10
Here is something new! In our next Connector Corner webinar, we will demonstrate how you can use a single workflow to:
Create a campaign using Mailchimp with merge tags/fields
Send an interactive Slack channel message (using buttons)
Have the message received by managers and peers along with a test email for review
But there’s more:
In a second workflow supporting the same use case, you’ll see:
Your campaign sent to target colleagues for approval
If the “Approve” button is clicked, a Jira/Zendesk ticket is created for the marketing design team
But—if the “Reject” button is pushed, colleagues will be alerted via Slack message
Join us to learn more about this new, human-in-the-loop capability, brought to you by Integration Service connectors.
And...
Speakers:
Akshay Agnihotri, Product Manager
Charlie Greenberg, Host
Accelerate your Kubernetes clusters with Varnish CachingThijs Feryn
A presentation about the usage and availability of Varnish on Kubernetes. This talk explores the capabilities of Varnish caching and shows how to use the Varnish Helm chart to deploy it to Kubernetes.
This presentation was delivered at K8SUG Singapore. See https://feryn.eu/presentations/accelerate-your-kubernetes-clusters-with-varnish-caching-k8sug-singapore-28-2024 for more details.
Let's dive deeper into the world of ODC! Ricardo Alves (OutSystems) will join us to tell all about the new Data Fabric. After that, Sezen de Bruijn (OutSystems) will get into the details on how to best design a sturdy architecture within ODC.
UiPath Test Automation using UiPath Test Suite series, part 4DianaGray10
Welcome to UiPath Test Automation using UiPath Test Suite series part 4. In this session, we will cover Test Manager overview along with SAP heatmap.
The UiPath Test Manager overview with SAP heatmap webinar offers a concise yet comprehensive exploration of the role of a Test Manager within SAP environments, coupled with the utilization of heatmaps for effective testing strategies.
Participants will gain insights into the responsibilities, challenges, and best practices associated with test management in SAP projects. Additionally, the webinar delves into the significance of heatmaps as a visual aid for identifying testing priorities, areas of risk, and resource allocation within SAP landscapes. Through this session, attendees can expect to enhance their understanding of test management principles while learning practical approaches to optimize testing processes in SAP environments using heatmap visualization techniques
What will you get from this session?
1. Insights into SAP testing best practices
2. Heatmap utilization for testing
3. Optimization of testing processes
4. Demo
Topics covered:
Execution from the test manager
Orchestrator execution result
Defect reporting
SAP heatmap example with demo
Speaker:
Deepak Rai, Automation Practice Lead, Boundaryless Group and UiPath MVP
Epistemic Interaction - tuning interfaces to provide information for AI supportAlan Dix
Paper presented at SYNERGY workshop at AVI 2024, Genoa, Italy. 3rd June 2024
https://alandix.com/academic/papers/synergy2024-epistemic/
As machine learning integrates deeper into human-computer interactions, the concept of epistemic interaction emerges, aiming to refine these interactions to enhance system adaptability. This approach encourages minor, intentional adjustments in user behaviour to enrich the data available for system learning. This paper introduces epistemic interaction within the context of human-system communication, illustrating how deliberate interaction design can improve system understanding and adaptation. Through concrete examples, we demonstrate the potential of epistemic interaction to significantly advance human-computer interaction by leveraging intuitive human communication strategies to inform system design and functionality, offering a novel pathway for enriching user-system engagements.
Transcript: Selling digital books in 2024: Insights from industry leaders - T...BookNet Canada
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Leading Change strategies and insights for effective change management pdf 1.pdf
Digital tax payment systems in low- and middle-income countries (LMICs) – M Arewa and F Santoro
1. PARTNERS
Digital tax payment
systems in low- and
middle-income countries
(LMICs)
Primer
Moyo Arewa and Fabrizio Santoro
Learning session, Better Than Cash Alliance
14th March 2023
4. Reduce
admin costs
and
inefficiencies
Reduce tax
compliance
costs and
improve
taxpayer
services
Limit scope for
corruption and
collusion
Increase
transparency
and
accountability
Improve
revenue
performance
Digital Tax
Payments
Digital tax payment systems promise to…
5. However,
Despite the prevalence of digital
payment technologies, and the
sense that they are inevitable,
there are still major gaps in our
understanding of their effects on
public service delivery and
taxation, specifically
7. Characteristics of tax administrations
in LMICs, particularly Africa
Face to face interactions, entrenched
incentives to collude
Cash dependence
Manual processes
High tax compliance costs
Limited data governance
Digital literacy challenges
Nascent tech infrastructure (broadband,
internet, electricity, etc)
8. Focus on P2G and B2G digital
payments
• P2G payments worth $8trillion globally, though less
than $500M in LMICs
• Much room for growth, with RAs in LMICs investing vast
sums to improve P2G and B2G payment capabilities
• Internet penetration increasing: over 106 new users per
second in Africa. Ten-fold increase since 2000
• The ubiquity of mobile phones and mobile technology,
and the prevalence of payment services and fintech
• Review focuses on e-filing, e-payments, and mobile
money: results of burgeoning digital landscape in LMICs,
and Africa specifically
9. E-filing and e-payments:
what we know
E-filing and e-payment services
have become standard fixtures of
revenue authorities’ integrated tax
systems
10. E-filing and e-payments
Diffusion of e-filing and e-payment services in lower- and lower-middle-income
countries 2017
24
28
22
17
0 5 10 15 20 25 30
No. of Countries
E-filing
Status
E-filing and E-payment E-filing for citizens and businesses E-info and forms Not available yet
Sources: Arewa and Davenport 2022, from World Bank Public Financial Management Systems and eServices Global Dataset,
https://datacatalog.worldbank.org/dataset/public-financial-management-systems-and-eservices-global-dataset (last updated
2017).
11. E-filing and e-payments: what we know
• In Kenya: introduction of iTax (including e-
filing and e-payment module) increased
revenue by 31.8% between 2013 and 2015
(Ndung’u)
• Improved VAT efficiency across SSA (IMF
2020)
• Most salient effects have been on tax
compliance and administrative burdens:
12. E-filing and e-payments: tax
compliance and admin burden
Eswatini: Taxpayers registered for e-services were 60% less likely to file
nil, declared more turnover and income, and 70% more likely to make
payments (Santoro et al, forthcoming)
Tajikistan: e-filing adoption reduced the frequency of bribes by 18%
among taxpayer groups more prone to evasion and reduced compliance
costs by saving 5 hours each month of taxpayers’ time (amounting to
40% of the time otherwise spent meeting tax obligations) (Okunogbe
and Pouliquen, 2022)
In Belarus, Costa Rica, Kenya, e-filing and e-payments led to:
Reduced time for businesses to prepare and file taxes (804, 239,
230 hours) (World Bank 2016)
13. E-filing and e-payments: tax
compliance and admin burden
Uganda: small business owners’ attitudes about tax compliance
changed positively after URA enabled e-filing and e-payments in 2012
(IMF 2020)
A cross-country study by Kochanova et al. shows the average time to
file and pay taxes reduced by 16% within three years of introducing e-
filing and e-payments.
In the same period, the average # of tax payments was reduced
by 39%, suggesting broad efficiency payments. The same study
found that e-filing + e-payments, when paired together, reduced
the probability of tax inspections by 9% and the probability of
paying bribes by 5%.
Rwanda: the introduction of e-filing and e-payments reduced the time
for businesses to prepare, file, and pay taxes from 119 hours in 2015 to
109 in 2016 (Fischers and Naji 2020)
14. Mobile money: what we
know
• Astronomical growth across LMICs, particularly in
SSA
• More MoMo accounts than traditional deposit
bank accounts in many countries
• Spread beyond early adopters (Kenya, Uganda,
Tanzania) to frontier countries (Ghana, CIV, etc)
• Mobile penetration deep in Africa: more Africans
connected via mobile than through the Internet
• 21% of adults continent-wide in Africa have a
MoMo account
• MoMo seen to be more accessible than web-
based e-filing and e-payments
15. Mobile money: effects
on taxation less clear
Less is known about the effects on taxation than on
broader public services—much more room for
disaggregated analysis.
MoMo is used for various P2G and B2G payments
(utilities, civil registration, etc.). More understanding of
MoMo’s effects on broader government revenue
generation
Across LMICs, up to 46 countries have enabled B2G/P2G
MoMo payments for at least one gov’t service, though 29
enabled MoMo payments for taxes (Fichers and Naji)
Over 90% of digital payments via Kenya’s eCitizen in 2020
were made using MoMo.
16. Mobile money and taxation
• Similar effects on taxation as e-filing and e-payments
• In Mauritius, after the introduction of mobile money payments for PIT, MRA
recorded a YoY increase of 12% in filed tax returns and payments.
• In Guinea, after enabling MoMo payments for vehicle taxes, payments
increased by 70% and the number of vehicle licenses issued by 65%. (Fichers
and Naji 2020)
• In Rwanda, the M-declaration tool, a MoMo-based service for paying
presumptive taxes, yielded positive impacts among those who adopted it.
• Reduced compliance costs for taxpayers; the tool enabled them to pay
anywhere across the country rather than having to travel to a physical
location
18. Low rates of broad user acceptance
Slow uptake, lack of awareness, lack of access to
computers and the Internet despite slowly increasing
access, and payment interfaces that are not user-
friendly (Okunogbe and Pouliquen 2022)
Costs of adoption greater for businesses that are not
well established, or that operate informally without the
capital or expertise to migrate to digital solutions
Low uptake observed even in contexts where adoption
was mandatory (Eswatini). Only 41% of taxpayers took
up digital payments even up to one year after a
mandatory order was instituted. Many missed payments
or continued with paper-based practices. Similar
patterns in Rwanda
Low uptake has also been observed amongst female
taxpayers and those with less formal education
(Rwanda).
19. Low trust in digital solutions
Low trust directly correlated with low uptake
Low trust is costly: high transaction costs, suppresses penetration,
hampers innovation
In Tajikistan, low trust in the digital solutions, and tax officials incentives
to maintain face-to-face contact and collusive networks, hindered the
success of digitizing payments.
Consequently, digitization had counter-productive effects: tax
inspections increased, and collusive networks persevered despite
introduction of e-filing and e-payments
In Rwanda, lack of trust in effectiveness of the digital solutions affected
uptake.
More evidence needed to understand how existing dynamics of trust in
gov’t affect adoption
Early evidence suggests investments in data governance, privacy
protection, and cyber-security mechanisms can improve perceptions of
trust in digital solutions.
However, long way to go, of the 107 countries with enacted
privacy laws, only 51 are in LMICs – and even in those 51
countries, enforcement and implementation are often after-
thoughts.
20. Preference for in-person interactions
Taxpayers across Africa still prefer some in-person
support, even when they have access to electronic
solutions
RAs therefore often have to maintain in-person services,
even though this itself could limit uptake of digital
solutions. Evidence shows that taxpayers opt for the
non-digital option where parallel services are operated.
Sometimes, digital options are still too complex, driving
would-be digital taxpayers to in-person alternatives
21. Cash is still King
In Nigeria, only 10-20% of tax payments are made
through digital payment systems despite high
penetration of commercial digital payment solutions
Immense fidelity to cash, ingrained incentives and
interests
Taxpayers still prefer cash even when costs of paying
with cash are greater
Attempts to restrict cash access and use have often been
disastrous (India’s demonetization, Nigeria, Uruguay,
Mexico etc), with modest benefits for digital forms of
transactions
22. Insufficient transaction limits
Small transaction limits for MoMo transactions hinders
adoption, especially for medium to large enterprises
In Senegal and CIV, limit is US$4,430, and in DRC only
$500
MoMo solutions often explicitly tailored for small
enterprises and taxpayers, who are already less likely to
be compliant (Rwanda)
23. High costs of adoption and unequal
access
Electronic and digital solutions come with new or
enhanced costs for taxpayers and tax officials. These
costs can be prohibitive
Digital adopters tend to be male, university educated,
young, married, and urban
25. Interoperability and technical
compatibility
Interoperability refers to the ability of payment instruments to
support many payment instruments or providers
Integration is necessary between payment providers, the
government and regarding different modes of delivery
The culprit: competition, rigid legal or regulatory doctrines,
inadequate technical standards
Lack of harmonization between various P2G options
Integration between filing and payments platforms also
challenging:
In Eswatini, after e-filing, taxpayers then had to migrate to
a different e-service to pay.
26. Underlying ICT infrastructure
Digital payments rely on established ICT infrastructure.
Cellular, broadband, wifi, affordability of smartphones,
computers, electricity supply
Weak ICT infrastructure has material effects: system
failures, slow systems, interrupted services.
27. Barriers and limitations of P2G and
B2G digital tax payments: Political,
regulatory, and institutional
constraints
28. Political, regulatory, and institutional
constraints
o Whole-of-government coordination is often required for
government digital P2G and B2G systems to be
effective.
o Such coordination is rare, resulting in fragmentation and
incoherence
o Rwanda and Kenya have made strides in fixing this. Both
countries have developed a centralized government-
wide digital services platform to provide citizen services,
including payments
o Other barriers: limited political will, budget shortfalls,
corruption, etc.
o More evidence is needed to understand the impacts.
30. Political will and institutional
investments
- Institutional commitment and political will
o Necessary for effective integration and interoperability
o Necessary for data-sharing
- Legal and regulatory frameworks
o Necessary for the simplification of tax procedures to
enable digital payments
o Necessary for advancing newer tech (e.g., digital ID,
digital signatures, data encryption, etc)
31. Investments in human capital
o Investments to sensitize taxpayers, especially in low
digital literacy contexts
o Investments to upskill tax officials
o Those with more foundational IT skills are more likely to
use e-filing and e-payment systems.
o Education materials disseminated across digital and
non-digital mediums, helpdesks and customer service,
change management
32. Payment system infrastructures
o Adequate systems for processing, clearing, and recording
payments
o Data storage and management, payment verification and
validation, reporting, accessibility of APIs
o User-friendly payment portals, meeting taxpayers where they
are at
In Nigeria, taxpayers were more likely to adopt e-filing and
e-payments when they found the software easy to use.
Other taxpayers found the reliability and speed of the
system to determine their willingness to use it
34. Areas of future research
o Examining exclusivity of digital payment systems
o Understanding technical limitations better (outages, reconciliation and
confirmation delays, etc)
o Assessing role of third-party actors
Payment aggregators, commercial payment providers (e.g., Remita,
Maxcom), tax agents
o Relationship between digital tax payments and broader PFM
How does PFM structure (e.g., centralized or decentralized) affect
performance of P2G and B2G systems
o Understanding digital divide and its effects
o Examining institutional and political underpinnings of successful
implementation
Are commercial solutions more appropriate than government
solutions? In what contexts?
How entrenched are challenges to intra-governmental/horizontal
collaboration and third-party data sharing
o Mapping out system outcomes
Understanding who is left behind when digital solutions become
more prevalent
Effects on tax compliance
Effects on enforcement, auditing, etc
Address prevalence
Address purported benefits
Despite the prevalence of these technologies, and the sense that they are inevitable, there are still severe gaps in our knowledge