Relevant bibliographies by topics / Digital Payment

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Digital Payment'

Author: Grafiati
Published: 4 June 2021
Last updated: 11 September 2023

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Journal articles on the topic "Digital Payment"

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Iradianty, Aldilla. "Digital Payment: Perspektif Gender dalam Pemilihan Jasa Pembayaran Digital." JBMI (Jurnal Bisnis, Manajemen, dan Informatika) 18, no. 1 (June 20, 2021): 34–45. http://dx.doi.org/10.26487/jbmi.v18i1.13409.

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In today's digital era buyers and sellers are using digital payment applications with non-cash payment transactions, in this transaction, there are other parties involved, namely, digital payment providers, where the digital payment provider from the buyer will continue the transaction to the financial network used by the seller. quickly, safely and cheaply, and in real-time, so that immediately the buyer and seller know whether the transaction was successful or not because they are using their smartphone devices. Gender differences, between men and women, can lead to differences in terms of spending with transactions through digital payments, therefore this study will look at whether there are differences between men and women in terms of using digital payments. The research approach used is quantitative research with the help of a questionnaire. A total of 104 users were involved in this study to be asked for information about experiences in using various payments provided by four popular digital payment providers in Indonesia, namely Gopay, Ovo, LinkAja, and Dana. For data analysis, this study uses a different test analysis for each sample, and the results show that there is no difference in the use of digital payments seen from a gender perspective.
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Gayathri, A., and P. Shanmugam. "Digital Payment A Way Forward for Urban Dwellers." Shanlax International Journal of Arts, Science and Humanities 10, no. 4 (April 1, 2023): 6–10. http://dx.doi.org/10.34293/sijash.v10i4.5960.

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A Digital payment, sometimes called an electronic payment is the transfer of value from one account to another using a digital medium. Digital payment has provided opportunity for India to empower its people and make them to use it and overcome the outdated banking system. Digital payments have changed people’s financial behaviour. Now days online becomes daily part of our lives, mainly because it is so convenient. It offers payments satisfaction, convenience, time savings, safety, availability of various vendors and services to the customer. Majority of the vendors prefer G-pay. Students and homemaker also using digital payment service. Applying frequencies and percentages this paper found that usage of online features of digital payments by the respondents and vendor preference on digital payment also offers that customer prefers to digital payment.
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Jerath, Dr Sangeeta. "Digital Payments in India: An Analysis." International Journal of Innovative Technology and Exploring Engineering 11, no. 11 (October 30, 2022): 47–54. http://dx.doi.org/10.35940/ijitee.k9303.10111122.

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With the liberalisation of the Indian banking sector in 2014, the digital payment ecosystem has undergone a steady transformation which can be attributed to the usage of new technologies like Automated Teller Machines (ATM) and Magnetic Ink Character Recognition (MICR). Digital payment systems offer convenience and security while transacting. In 2010, a variety of payment products (stored value cards, wallets, and recharge vouchers) and service providers were introduced. The launching of Digital India in 2015, gave a further boost to the digitalization process. Initiatives have been taken to improve the payment infrastructure to make technology accessible and cost-effective. This study examines the growth of digital payments in India, growth in different modes of payment in India as well as growth in Indian Payment Infrastructures. For this study, data has been compiled from RBI Bulletin, RBI Annual Reports, RBI Reports and authentic websites. The analysis of Payment and Settlement System Statistics revealed exponential growth in the usage of various modes of digital payment. RBI has constructed Digital Payment Index (DPI) with a base period of March 2018 and a DPI score of 100. The high DPI scores released by RBI revealed the widespread use and deepening of digital payments in India. This has been made possible by the Government of India's and the RBI's consistent efforts to improve Payment Infrastructure. The study found that India is experiencing robust growth in the digital payments arena.
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Rahma, Haliza Nur, Dwi Rahma Hanum, Adhe Vitha Noviyanti, and Nanik Kustiningsih. "F. PENGGUNAAN ELECTRONIC PAYMENT SEBAGAI SOLUSI PEMBAYARAN PADA UMKM SERENDIPITY SNACK DITENGAH PANDEMI COVID-19." Inovasi Manajemen dan Kebijakan Publik 4, no. 2 (December 6, 2021): 71. http://dx.doi.org/10.54980/imkp.v4i2.161.

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Abstrak : Perkembangan teknologi membuat semua hal menjadi lebih muda termasuk dalam hal bertransaksi. Salah satu inovasi baru yg muncul saat ini adalah digital payment. Digital payment termasuk salah satu cara pembayaran yang sangat praktis dan fleksibel, karena dilakukan via internet. Dengan adanya digital payment setiap orang bisa dengan mudah bertransaksi tanpa bersusah payah pergi ke ATM ataupun menemui penjual secara langsung untuk meminimalisir penyebaran virus covid-19. Serendipity snack yang baru memulai usaha juga menerapkan sistem digital payment sebagai inovasi baru dalam pembayaran produk. Penelitian ini bertujuan untuk mengetahui dampak optimalisasi digital payment, apakah efisien dan menguntungkan bagi pembeli dan penjual pada UMKM Serendipity Snack ditengah pandemi. Metode yang digunakan dalam penelitian ini menggunakan metode deskriptif kualitatif agar bisa memberikan pemahaman yang lebih mendetail serta dengan hasil yang diperoleh sangat efisien ketika transaksi. Hasil dari penelitian ini menyatakan bahwa digital payment dapat memberikan kemudahan bagi customer untuk melakukan pembayaran ditengah pandemi karena meminimalisir kontak fisik, selain itu penggunaan digital payment juga memudahkan penjual dalam bertransaksi karena penjual tidak lagi dipusingkan dengan uang kembalian sehingga lebih mudah dalam pembukuan transaksi. Kata Kunci : Digital Payment, transaksi Abstract : The development of technology makes all things easier, including in terms of transactions. One of the new innovations emerging today is digital payment. Digital payment is one of the most practical and flexible payment methods, because it is done via the internet. With digital payments, everyone can easily transact without bothering to go to ATMs or meet sellers directly to minimize the spread of the covid-19 virus. Serendipity Snack, which has just started a business, has also implemented a digital payment system as a new innovation in product payments. This study aims to determine the impact of optimizing digital payments, whether it is efficient and profitable for buyers and sellers on Serendipity Snack SMEs in the midst of a pandemic. The method used in this study uses a qualitative descriptive method in order to provide a more detailed understanding and the results obtained are very efficient during transactions. The results of this study state that digital payments can make it easier for customers to make payments in the midst of a pandemic because it minimizes physical contact, besides using digital payments also makes it easier for sellers to transact because sellers are no longer bothered with change so it's easier to book transactions. Keywords: Digital Payment, transaction
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Zitha, Themba, and Darry Penceliah. "Perceptions Regarding Digital Payments in Online Shopping amongst Millennials in KwaZulu-Natal, South Africa." African Journal of Inter/Multidisciplinary Studies 4, no. 1 (2022): 338–49. http://dx.doi.org/10.51415/ajims.v4i1.1047.

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Contemporary business continues to leverage the opportunities of internet connectivity for marketing, sales, and visibility. Digital payment plays an imperative role in online shopping transactions. With the evolution of online shopping, there has been a paradigm shift from traditional payment methods to a faster digital payment method. This paper assesses millennials’ perceptions of digital payments for online shopping. A cross-sectional study was undertaken using a quantitative method. Three hundred and ninety-three millennials completed a self-administered questionnaire. Descriptive and inferential statistical methods were utilised to summarise and analyse the results. Respondents used different types of digital payments for online shopping, namely, credit card, debit card, micropayment, digital wallet, PayPal, Bitcoin, and in-app purchase. Some of the challenges pertaining to digital payment methods are security, privacy, and trust issues. There is a dire need to develop various interventions and strategies such as standardisation of the browser and device support to educate consumers, integrate more banks, develop synergy with credit card companies, reduce fees for low-risk transactions, make digital payment easier, and personalise the digital payment process and its value chain to make digital payments more secure and safe for effective transaction and online payments.
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Deepa, M. "A Study on Consumer Awareness and Satisfaction towards Online Digital Payment - With Special Reference to Pollachi Taluk." ComFin Research 9, no. 3 (July 1, 2021): 25–29. http://dx.doi.org/10.34293/commerce.v9i3.4048.

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Digital payment a way to make payment that is made through digital modes. In digital payments the payer and payee or both can use the digital modes to send and receive money. It is also called electronic payment. There is no need for have hard cash for every transaction involved in the digital transactions. All the transactions are done only through online payments. It is convenient way to make payments. The objectives of the studies are: To identify the customer preference towards Digital payment and to measure the customer level of satisfaction about Digital payment services. This study is based on both primary data and secondary data which is collected from the consumers to find out awareness and satisfaction about digital payments. There are 100 respondents were taken for this study y using convenience sampling method. This study was conducted only in Pollachi taluk. The following statistical tools were used to analyze the data: Percentage analysis and Fried man rank test. Some of the findings of the studies are: majority 67% of the respondents are female, majority 69% of the respondents age group between 20-35 years, majority 70% of the respondents are unmarried. The consumers are satisfied with the following methods of digital payments. The first rank given to RTGS and followed by Phone pay, Paytm app, NEFT, RTGS, Net banking, Debit card, Digital wallet, Rupay card, Paypal, and Credit card. It is concluded that most of the respondents are having more awareness about digital payments and also satisfied with the online payment. The growth of users of Smartphone and internet penetration in such area also facilitated the adoption of digital payment.
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Mubarak, Dzakisyah Alyus, Muhammad Heru Akhmadi, and Erlita Nurma Wati. "Implementasi Sistem Aplikasi Pembayaran Digital Payment Dalam Pelaksanaan Pembayaran Berbasis Cashless di Masa Pandemi Covid-19." JURNAL MANAJEMEN KEUANGAN PUBLIK 6, no. 2 (December 23, 2022): 115–22. http://dx.doi.org/10.31092/jmkp.v6i2.1699.

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In line with the trend of increasing state expenditure payments, the government uses a digital system to carry out cashless-based payments. The digital system provides advantages in the effectiveness of state expenditure payments to the payee and supports the efficiency of state financial management. One of the digital systems used is the Digital Payment application developed by the Directorate General of Treasury. This study aims to review the use of the Digital Payment application in making non-cash payments to payees (suppliers) in the 2019-2021 period. This study used a qualitative method with literature study techniques and interviews with several informants. The results of this study indicate that the use of Digital Payment in non-cash-based payments is quite effective. Even so, there are still obstacles to the mindset, system flexibility, and human resources so the application has not been implemented optimally. To improve quality, it is necessary to improve the DigiPay application and continuous outreach to MSMEs and work unit treasurers. Keywords: Payment system, Digital Payment, Public Spending, Treasury
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Ernawati, Ernawati, Salma Indira Putri, and Tabina Tabina Azzahra. "Analysis of the Impact of Digital Payment Platforms on Financial Management During the Covid-19 Pandemic (Case Study of ITB Students)." Economic Education and Entrepreneurship Journal 6, no. 1 (May 30, 2023): 50–55. http://dx.doi.org/10.23960/e3j/v6i1.50-55.

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When the Covid Pandemic hit, many changes occurred in human life. Various activities in everyday life had to be limited. including one of them in the payment transaction. Digital payments are one of the solutions that are considered the safest during a pandemic. Digital payments are very popular, especially among the younger generation, including ITB students. Students have made transactions using digital payment platforms, such as Go-Pay, OVO, mobile banking, and so on. Students have a fairly high intensity in using digital payment platforms, especially in shopping transactions of 85%. In terms of purchase transactions, food & beverage purchase transactions are in first place, and clothing and shoes purchase transactions are in second place. Ease of payment, and feeling more comfortable, as well as promos and discounts, are the three main reasons for using digital payment platforms. However, the use of digital payment platforms does not make students better at managing finances. With a digital payment platform, students become increasingly consumptive. However, digital payment platforms are very helpful in tracking expenses and income.
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Suryawan, Mohamad Arif, and La Ode Muhammad Jihad Al Faris. "PENERAPAN QR-CODE DALAM PROSES PEMBAYARAN DIGITAL DI KAMPUS." JURNAL INFORMATIKA 11, no. 2 (December 29, 2022): 107. http://dx.doi.org/10.55340/jiu.v11i2.801.

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<p><em>The payment system at Dayanu Ikhsanuddin University (Unidayan) is done manually by taking a payment slip at the financial counter, then making payments at the designated bank, such as payment of tuition fees, KKN, graduation, PBL, PPL, and final project or thesis. Payment methods like this make students often experience difficulties in making payments, causing discomfort and tend to delay payments. This study aims to apply the QR Code system in the digital payment process on campus. The research method used is the waterfall model. The method implements a sequential software life flow, starting from analysis, design, coding, and testing. This research produces a digital payment application on the Unidayan campus by implementing a QR Code system which can later make it easier for students to make payments by making a top-up and then scanning the QR code. thus it can help the finance department get data on students who have or have not paid tuition fees, namely SPP, KKN, Graduation, PBL, and Final Projects or Thesis.</em></p>
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Susanto, Eko, Ikin Solikin, and Budi Supriatono Purnomo. "A REVIEW OF DIGITAL PAYMENT ADOPTION IN ASIA." Advanced International Journal of Business, Entrepreneurship and SMEs 4, no. 11 (March 1, 2022): 01–15. http://dx.doi.org/10.35631/aijbes.411001.

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Digital payments have changed people's financial behavior, particularly in Asian countries. The expansion of the internet network and the intensification of gadget functions have grown digital payment systems in mobile payments, internet banking, QR Codes, and electronic payments. Using a Systematic Literature Review, the study examined various Scopus articles from Asian countries to obtain an overview of the factors that influence the adoption of digital payments. We analyzed 597 digital, electronic, and mobile payment articles. TAM and UTAUT were found to be the most widely found theories to significantly affect user intent and even the continuity of digital payment use. While in the method, the structural equation model becomes the most widely used analytical method in various scientific publications related to this topic. This study has found internal and external factors from users in the adoption process of digital payments, including trust, perceived risk, satisfaction, security social influences, and facilitation conditions. Interestingly, some of these factors were insignificant in some studies due to differences in digital payment products that were the object of the study, respondents, and differences in research methods and approaches.
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More sources

Dissertations / Theses on the topic "Digital Payment"

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BHARTI, AKASH. "PERCEPTION OF PEOPLE TOWARDS MOBILE PAYMENT APPS." Thesis, DELHI TECHNOLOGICAL UNIVERSITY, 2021. http://dspace.dtu.ac.in:8080/jspui/handle/repository/18434.

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Payment Apps or mobile wallet refers to the payment services operated under financial regulation and is performed using a mobile device. The concept of paying using cash, cheque, debit or credit card is off lately becoming outdated. The new payment mechanism which involves payment for a transaction using the mobile wallet or mobile money transfer is gaining momentum. The concept of mobile payment is gradually being accepted and adopted across the globe in different ways. The exclusive first patent defined as ‘Mobile Payment System’ was filed way back in the year 2000. A mobile payment app is an app that consists of your debit and credit card information which helps the users to pay for goods and services digitally or to transfer money to other users using their mobile devices.
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Marcinkowska, Anna. "Exploratory study of market entry strategies for digital payment platforms." Thesis, Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-147994.

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The digital payment industry has become one of the fastest evolving markets in the world, but in the wake of its rapid advancement, an ever increasing gap between academic theory and the actual reality of this market widens - and especially so when it comes to entry theory. It is widely acknowledged that the world is moving towards an ever more homogeneous economy, but despite the fact that payment preferences differ greatly from country to country - research on this subject continues to revolve mainly around localized efforts. But as historical inequalities between poor and rich societies continue to dissipate - learning from nations at the forefront of technological advancement increases the likelihood that the developed strategy becomes applicable to an increased number of countries. By selecting a nation most conducive to technological growth, the purpose of this report is to map the present dynamics in its digital payment industry using both recent and traditional market entry theory. However, studies geared towards globalized strategy formulation cannot be assumed as having guaranteed access to internal company-data at all times. So in order to facilitate such studies, the level of dependency on primary data required for conducting such research needs to be understood first, which is why the work in this report is constrained strictly to data of secondary nature. This, not only to further map the characteristics of this market, but also to see how open the market is to public inspection. Ultimately, the academic contribution becomes that of providing a road-map towards adapting currently available market entry theory to suit the rapidly evolving conditions of the digital payment industry from a global perspective and, when failing to do so, the aim is to also explore avenues for further research towards this end goal.
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Shi, Ye, and Shucheng Zhou. "Central Bank Digital Currencies: Towards a Chinese Approach : Design Choices of Digital Currency Electronic Payment." Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48662.

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Inspired by the digital revolution to the financial industry, the discussion around central bank digital currency also attract attention from academics and central banks. The People’s Bank of China (PBOC) is also researching on China’s CBDC: digital currency electronic payment (DCEP) and announced that DCEP would be issued as soon as possible.  However, the PBOC does not systematically disclose the information of DCEP. The characteristics and mechanism design are still obscured and need to be explored deeply. This thesis analysed the classification and mechanism design choices of DCEP from the perspective of two different demands: general demand and central bank demand. Based on pragmatism philosophy, we use a mixed-methods approach that is a combination of qualitative and quantitative research. Through the interview and surveys, we identified the demands from the PBOC and the general public in China and the characteristics of DCEP from official claims. Then generate the design choices via the money flower and the pyramid of CBDC models and compare the result with the demand. The analysis shows that the DCEP belongs to type B general-purpose CB digital tokens, and it would adopt a complex multi-layer hybrid architecture design, with the support from both DLT and conventional way. In conclusion, the current mechanism design choices can meet the demands from each side to a certain extent and reached a delicate balance under the trade-off between privacy and security issues. This thesis provides an insightful view on the classification and design choices of DCEP, fulfils the lack of systematic research relating to the demand and design choices of DCEP, and reveals the public’s insufficient knowledge in DCEP.
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Bagai, Akshay. "Payment systems in the United States and architectures enabled by digital currencies." Thesis, Massachusetts Institute of Technology, 2017. http://hdl.handle.net/1721.1/112061.

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Thesis: S.M. in Engineering and Management, Massachusetts Institute of Technology, School of Engineering, System Design and Management Program, 2017.
Cataloged from PDF version of thesis.
Includes bibliographical references (pages 69-71).
A payment is a transfer of value from one party to another and cash is the simplest form of payment. However, the cost of cash transactions increases as the volume of transactions or distance between the parties involved increases. Various electronic payment systems have evolved over time to enable different types of transactions in the economy. Payment systems are now the backbone of the economy and trillions of dollars are exchanged on the payment system rails every year. Central banks, payment processors, payment gateways, credit card issuers and banks are just a few of the counterparties which enable payments across a multitude of counterparties for their specific needs. An extremely complex technological architecture enables these transactions. Central banks are now considering the issuance of digital currencies to increase efficiency in payments. Blockchain could potentially simplify payments systems and reduce market inefficiencies. It can provide a way for multiple counterparties to connect on the same platform and reduce the time for clearing and settlement. In this thesis, I study the technology and stakeholder needs to propose novel architectures that could be adopted for payments processing.
by Akshay Bagai.
S.M. in Engineering and Management
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Smith, Michael Sean M. Eng Massachusetts Institute of Technology. "Closing the gap between information and payment flows in a digital transformation." Thesis, Massachusetts Institute of Technology, 2020. https://hdl.handle.net/1721.1/127100.

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Thesis: M. Eng. in Supply Chain Management, Massachusetts Institute of Technology, Supply Chain Management Program, May, 2020
Cataloged from the official PDF of thesis.
Includes bibliographical references (pages 53-58).
Companies spend significant resources on digital transformation projects that do not always meet expectations. This thesis contends that these projects fail or fall short because organizations do not consider the three fundamental flows of a supply chain; material, information, and payment. To address the issue, this thesis develops a lens to identify mismatches between material, information, and payment flows, and applies this lens to putaways and the post goods receipt process in the US Army's supply chain. The thesis identifies an increased risk of loss for putaways confirmed before physical movement could take place, and confirmations that occurred after seven days. The thesis recommends measuring putaway time as a key performance indicator and establishing a two duty-day key performance standard, which would hypothetically lead to a reduced rate of loss. With respect to the post goods receipt process, it was found that a failure to confirm goods receipt led to the creation of millions of dollars in phantom inventory and late payments. This thesis recommends allowing customers to pay for material even if intermediate digitized information flows were not confirmed. It also recommends monitoring material available to be received so that leaders can spot and address errors. By considering the three fundamental flows of a supply chain, digital transformation practitioners can achieve better results.
by Michael Sean Smith.
M. Eng. in Supply Chain Management
M.Eng.inSupplyChainManagement Massachusetts Institute of Technology, Supply Chain Management Program
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Aminoff, Fredrik, and Johan Dettel. "Payment Solutions for Services in Interactive TV : A Comparative Evaluation of Electronic Payment Systems." Thesis, Linköping University, Department of Management and Economics, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-2168.

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The market for digital TV is developing and some industry actors focus on interactive TV. Interactive content and services that previously only were able to use through a standard PC are now available to use through the TV set. To distribute the services to the TV a so called set top box with broadband connection needs to be used. Such a box can be described as a unit where a standard PC and a digital TV receptor are integrated.

This thesis aims to investigate the market for electronic payment solutions with a focus on payment for interactive content and services in digital TV. The presumptive services are many which lead to a relative complex analysis of how they should be paid for. What kind of service is it really to be paid for?

In order to conduct an appropriate analysis this thesis contains an identification of five different service-/content types. The grouping we have conducted is in so called On Demand services, Voice over IP, Shopping, Interactive TV and web services. In order to be able to conduct a relevant assessment of how the distributed services should be paid for the understanding of the market situation is utterly important. Therefore the thesis contains a pre study of the different market actors that can be related to a set top box and interactive TV.

The study of eight different actors on the Swedish market provides an overview of content providers’ as well as payment companies’ view on how interactive content and services should be paid for. The result from the thesis is a recommendation on how an electronic payment solution should be designed and important aspects to think of. One of the key outcomes is that different services needs different types of payment solutions which implies that you should first decide on what type of services that are to be provided before a decision is made on the payment solution.

A byproduct from the thesis is the analysis model that facilitates analysis of services as well as payment solutions and - methods related to electronic payments and interactive media.

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Kovan, Gerry. "SPP Secure Payment Protocol: Protocol Analysis, Implementation and Extensions." Thesis, University of Waterloo, 2005. http://hdl.handle.net/10012/1079.

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Internet commerce continues to grow rapidly. Over 60% of US households use the internet to shop online. A secure payment protocol is required to support this rapid growth. A new payment protocol was recently invented at IBM. We refer to the protocol as SPP or Secure Payment Protocol. This thesis presents a protocol analysis of SPP. It is essential that a thorough security analysis be done on any new payment protocol so that we can better understand its security properties. We first develop a method for analyzing payment protocols. This method includes a list of desirable security features and a list of proofs that should be satisfied. We then present the results of the analysis. These results validate that the protocol does contain many security features and properties. They also help understand the security properties and identify areas where the protocol can be further secured. This led us to extend the design of the protocol to enhance its security. This thesis also presents a prototype implementation of SPP. Three software components were implemented. They are the Electronic Wallet component, the merchant software component and the Trusted Third Party component. The architecture and technologies that are required for implementation are discussed. The prototype is then used in performance measurement experiments. Results on system performance as a function of key size are presented. Finally, this thesis presents an extension of SPP to support a two buyer scenario. In this scenario one buyer makes an order while another buyer makes the payment. This scenario enables additional commerce services.
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Yamori, Nobuyoshi, and Narunto Nishigaki. "Recent Developments of Digital Cash Projects in Japan." 名古屋大学大学院経済学研究科附属国際経済政策研究センター, 2005. http://hdl.handle.net/2237/11922.

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Westergren, Nathalie, and Andrea Viberg. "En ny typ av betalningslojalitet i ett digitalt paradigmskifte." Thesis, Södertörns högskola, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-38632.

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Consumer behaviour when shopping online differs from their behavior when shopping in a physical store. One contributory reason is the increasing level of consumption and range of goods online. When online shopping increases it demands the payment methods to work as expected. This paper aims to evaluate and analyse the payment methods when shopping online. The paper aims to increase the knowledge of how consumers are affected by these method when shopping online. This has lead us in to our issue: In what way will consumers be affected when it comes to payment methods within shopping online. The study is based on a qualitative and quantitative research design. The empirical data is collected through focus group interviews with subsequent surveys from Swedish consumers. The study combines the theories, Technology Acceptance Model, TAM, with Task Technology Fit, TTF. TAM is based on the theory of individuals' actual reception and acceptance of a technical solution. With the help of TTF you can describe and measure how technology helps users to perform. The conclusion indicates that the payment method is crucial for the consumer, if the payment method does not meet the requirements set by the consumer, the purchase will thus be canceled. There is strong competition between different players and it is easy for the consumer to choose the online store that offers the exact payment method that is best adapted to their needs. The conclusion further shows that there is a payment method that is preferred over others, this method is Klarnas. The study also shows that safety and simplicity are issues that the consumer sees as decisive based on how they make their purchases online. Loyalty is also a factor being dealt with, a customer is not always loyal to a website if it proves to be difficult to complete the purchase. Customers prefer to make a purchase on a website that offers a payment method that another operator does not.
Konsumenters beteende vid näthandel är fluktuerande och skiljer sig från beteenden i fysiska butiker. En av de bidragande orsakerna är expanderingen av nätshopping. I samband med den ökande konsumtionen online ställs det krav på att betalningsmetoder i samband med näthandel fungerar som dom ska. Denna studie berör digitalisering inom näthandel med fokus på betalningsmetoder. Studien syftar till att öka förståelsen för hur konsumenters köpintention påverkas av betalningsmetoder när de näthandlar. Syftet har lett oss in på frågeställningen: På vilket sätt påverkas konsumenter av betalningsmetoden inom näthandeln? Studien baseras på en flermetodsforskning, en blandning av kvalitativ samt kvantitativ forskningsdesign. Empirin är insamlad via fokusgruppsintervjuer med efterföljande enkätundersökning från svenska konsumenter. Studien kombinerar teorierna, Technology Acceptance Model, TAM med Task Technology Fit, TTF. Där TAM som bygger på teorin om individers faktiska mottagande och acceptans av teknisk lösning. Med hjälp av TTF kan man beskriva och mäta hur teknik hjälper användare att prestera. Slutsatsen tyder på att betalningsmetoden är avgörande för konsumenten, uppfyller inte betalningsmetoden de krav som ställs av konsumenten kommer köpet således att avbryts. Det råder stark konkurrens mellan olika aktörer och det är lätt för konsumenten välja den onlinebutik som erbjuder just den betalningsmetod som är bäst anpassat för hens behov. Slutsatsen visar vidare att det finns en betalningsmetod som föredras framför andra, denna metod är Klarnas. Det framgår även av studiens resultat att säkerhet och enkelhet är frågor som konsumenten ser som avgörande utifrån hur de genomför sina köp online. Lojalitet är även en faktor som behandlas, en kund är inte alltid lojal till en webbplats om det visar sig vara krångligt att genomföra köpet. Kunder väljer hellre att genomföra ett köp på en webbplats som erbjuder en betalningsmetod som en annan aktör inte gör.
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Sabbion, Davide Maria Giovanni <1997&gt. "Central bank digital currency: a regulatory perspective on the future payment instrument in the European Union." Master's Degree Thesis, Università Ca' Foscari Venezia, 2022. http://hdl.handle.net/10579/21175.

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In recent years the economy has seen an expansion of various methods of payment, more and more digital possibilities are offered to customers in order to pay their bills at stores, restaurants or simply when they are shopping on Amazon at home. The digital world is taking over not just the single phases of the transaction, but also the means itself behind that said transaction. Digital currencies are, in fact, no longer an abstract concept or futuristic tool, they became a reality. For this reason central Authorities, such as the ECB, can no longer disregard the matter, but should develop their own digital payment instrument. With this paper we are going to address how the issuance of a central bank digital currency will affect the current EU regulation system and which changes should be made to the normative framework.
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Books on the topic "Digital Payment"

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E-payment: The digital exchange. Singapore: Ridge Books, 2004.

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Payment systems strategy (2019-2024): Go digital. Accra, Ghana]: Bank of Ghana, 2019.

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Homenko, Elena. Legal regulation of the digital national payment system of the Russian Federation. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1905572.

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The textbook is devoted to a currently relevant problem — the analysis of digital transformations in the modern national payment system and payment systems as its structural elements. The textbook reveals the features of the construction of the NPS of Russia, the range of its subjects, the relationship with the banking system of our state and the banking systems of a number of foreign countries. The features of the functioning of the payment system of the Bank of Russia are analyzed, its high importance in the field of settlements is shown , taking into account the new digital technologies being introduced. The advantages of using modern technologies and tools are highlighted, as well as the associated new serious risks affecting the interests of consumers of payment services, including individuals. For students of the master's degree level, postgraduates, teachers of law and economics universities and faculties, entrepreneurs and practicing lawyers, as well as for anyone interested in the specifics of building the NPS of Russia in the conditions of digitalization.
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United States. Congress. Senate. Committee on the Judiciary. Subcommittee on Patents, Copyrights, and Trademarks. The Audio Home Recording Act of 1991: Hearing before the Subcommittee on Patents, Copyrights, and Trademarks of the Committee on the Judiciary, United States Senate, One Hundred Second Congress, first session, on S. 1623, a bill to amend Title 17, United States Code, to implement a royalty payment system and a serial copy management system for digital audio recording, to prohibit certain copyright infringement actions, and for other purposes, October 29, 1991. Washington: U.S. G.P.O., 1992.

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United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Commerce, Consumer Protection, and Competitiveness. Digital audio recording: Hearing before the Subcommittee on Commerce, Consumer Protection, and Competitiveness of the Committee on Energy and Commerce, House of Representatives, One Hundred Second Congress, second session, on H.R. 4567, a bill to implement a royalty payment system and a serial copy management system for digital audio recording, and to prohibit certain copyright infringement actions, March 31, 1992. Washington: U.S. G.P.O., 1992.

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Tan, Margaret. E-payment: The Digital Exchange. University of Hawaii Press, 2005.

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eBooks, New Economy. Future of Payment Methods: How Digital Currencies Will Shape the World. New Economy eBooks, 2021.

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Mullan, P. Digital Currency Challenge: Shaping Online Payment Systems Through US Financial Regulations. Palgrave Macmillan Limited, 2014.

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Mullan, P. The Digital Currency Challenge: Shaping Online Payment Systems through US Financial Regulations. Palgrave Pivot, 2014.

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Mullan, Philip. Digital Currency Challenge: Shaping Online Payment Systems Through U. S. Financial Regulations. Palgrave Macmillan Limited, 2014.

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Book chapters on the topic "Digital Payment"

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Xu, Jun. "Digital Payment Systems." In Managing Digital Enterprise, 159–75. Paris: Atlantis Press, 2014. http://dx.doi.org/10.2991/978-94-6239-094-2_9.

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Chang, Yu-Pin, Yu-Chuan Liu, Wen-Wen Chang, Chun-Fu Lee, Chun-Mei Lin, Shu-Hwa Lin, and Min-Yu Lee. "Payment Structure." In Digital Health Care in Taiwan, 33–54. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-05160-9_3.

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AbstractThe payment system has a great impact on the overall growth of medical expenses, the distribution of medical resources as well as medical efficiency and quality. To quickly integrate the existing civil service, labor, and farmers’ insurance system, the fee-for-service approach was adopted as the primary National Health Insurance (NHI) payment system at the beginning of its establishment. The content also elaborates the concept and operation mechanism of the global budget payment system and various supplemental payment methods in the NHI, such as case payment, per diem payment, pay-for-performance and Taiwan diagnosis-related groups (Tw-DRGs). The challenge of securing relative value units (RVUs) or RVU value to foster specific healthcare services is discussed in this chapter. The National Health Insurance Administration (NHIA) continues to revise the fee schedule to reflect technological progress, real clinical needs and reasonable rewards for health professionals. In this chapter, we introduce the process for the revision of the fee schedule and the integration of Health Technology Assessment (HTA) in decision-making. To close the inevitable budget gap, self-management of the global budget for each NHI district and payment department was designed to contain medical costs.
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Situmorang, Syafrizal Helmi. "Mobile Payment." In Digital Transformation for Business and Society, 196–217. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003441298-10.

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Mu, Yi, Vijay Varadharajan, and Khanh Quoc Nguyen. "Digital Cash." In Payment Technologies for E-Commerce, 171–94. Berlin, Heidelberg: Springer Berlin Heidelberg, 2003. http://dx.doi.org/10.1007/978-3-662-05322-5_8.

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Yang, Bo. "Digital Checks." In Payment Technologies for E-Commerce, 195–210. Berlin, Heidelberg: Springer Berlin Heidelberg, 2003. http://dx.doi.org/10.1007/978-3-662-05322-5_9.

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Ding, Sophia. "Secure Payment." In Trends in Data Protection and Encryption Technologies, 193–99. Cham: Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-33386-6_32.

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AbstractSecure payment is an essential element of digital commerce in a world where cash is becoming redundant, credit cards are becoming less and less critical, and mobile devices are becoming means of payment. Therefore, it must be considered through the lens of various payment methods: Credit cards have been around since the 1950s, but the introduction of chip technology and contactless payment raises new challenges for the security of payments. Commercial payment service providers, such as credit card issuers or infrastructure operators, typically implement secure payment. Additionally, there are open-source payment gateways that facilitate the transfer of payment information. The providers of these open-source solutions claim that their products facilitate integration with existing systems on the client side and provide better customization due to their modularity and adaptability.
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Bolonin, Aleksei, and Vladimir Balykin. "Payment Systems in Digital Economy." In Financial Markets Evolution, 97–108. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-71337-9_7.

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Chen, Christopher. "From Physical to Digital." In The Evolution of Law against Payment Frauds, 134–61. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003109433-6.

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Graham, Donald. "Blockchain and Digital Currency." In Integrated Electronic Payment Technologies for Smart Cities, 123–30. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-38222-2_9.

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Hanyu, Mao. "Central Bank Digital Currency Cross-Border Payment Model Based on Blockchain Technology." In Financial Mathematics and Fintech, 191–202. Singapore: Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-99-2366-3_10.

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AbstractSince the turn of the twenty-first century, the growth of the globalized economy and trade has accelerated, and the cross-border payment system, which is an essential component of the international financial infrastructure, has played a significant role in the global economy and trade. However, traditional cross-border payments present risks and challenges, such as expensive processing fees, limited payment efficiency, information asymmetry in the trade process, and reliance on a highly centralized cross-border payment system. This chapter is based on consortium blockchain technology and utilizes Polkadot’s Parachain, Relay chain, and cross-chain technologies as references; a scalable, high-efficiency, high-security, and privacy-protecting central bank digital currency cross-border payment model is designed. Analyzed the usage of hash digest technology and CoinJoin technology to avoid the tracing of transactions in order to protect privacy. The issuance of multi-country central bank digital currency or stablecoin anchored to a basket of fiat currencies is discussed as the currency in circulation in the model. Finally, the central bank digital currency cross-border payment development trend is summarized and forecasted.
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Conference papers on the topic "Digital Payment"

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Khando, Khando, M. Sirajul Islam, and Shang Gao. "Factors Shaping the Cashless Payment Ecosystem: Understanding the Role of Participating Actors." In Digital Restructuring and Human (Re)action. University of Maribor Press, 2022. http://dx.doi.org/10.18690/um.fov.4.2022.10.

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Cashless payments have become increasingly popular around the world because of their numerous advantages. More so, the cashless payment adoption has been escalated during the Covid-19 pandemic. However, there is a lack of holistic studies on the adoption and contemporary practices of cashless payments. The purpose of this study is, therefore, to provide a comprehensive understanding by identifying the participating actors and their crucial role in the payment ecosystem. Thus, the paper aims to address two research questions: i) Who are the participating actors in the cashless payment ecosystem? and ii) What are the determinant factors for the actors to adopt the cashless payment ecosystem? Through scoping literature review of 63 articles published in the last seven years (2015-2021), six participating ecosystem actors are identified with their determinant factors. The study contributes towards addressing adoption issues and serves as a basis for future empirical investigation.
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Olsen, Mia, Jonas Hedman, and Ravi Vatrapu. "Designing digital payment artifacts." In the 14th Annual International Conference. New York, New York, USA: ACM Press, 2012. http://dx.doi.org/10.1145/2346536.2346568.

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Gaipov, J. B. "DIGITAL PAYMENT TECHNOLOGIES WITH BIOMETRICS." In НОВЫЕ БИЗНЕС-МОДЕЛИ ЦИФРОВОЙ ЭКОНОМИКИ В СУБЪЕКТАХ РФ. ХГУЭП, 2022. http://dx.doi.org/10.38161/978-5-7823-0753-0-2022-131-134.

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This article focuses on identifying and studying the technology of payment systems with biometrics for further improvement and anticipation of development, in the banking sector of the Republic of Uzbekistan, examines the key problems hindering the development of the innovative payment systems market and analyses the activities of commercial banks in the digital services market of the Republic of Uzbekistan in the context of information technology development and digitalization of the economy in the banking sector. Methodological techniques and methods of evaluation of efficiency of using biometric data of payment systems are investigated. Details of basic payment systems, their development and distribution in different countries are determined. Modern trends in the development of electronic payment systems and services using modern IT-technologies are presented.
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Gupta, Rahul, Cheshtha Kapoor, and Jayesh Yadav. "Acceptance Towards Digital Payments and Improvements in Cashless Payment Ecosystem." In 2020 International Conference for Emerging Technology (INCET). IEEE, 2020. http://dx.doi.org/10.1109/incet49848.2020.9154024.

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Lazdauskas, Evaldas, and Juozas Merkevičius. "EVALUATION OF MOBILE PAYMENTS PENETRATION IN BALTIC COUNTRIES AND POLAND BY APPLYING MCDM METHODS." In 23rd Conference for Young Researchers "Economics and Management". Vilnius Gediminas Technical University, 2020. http://dx.doi.org/10.3846/vvf.2020.018.

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The purpose of this research is to analyse penetration and use of mobile payments in Baltic countries and Poland in point of sale (POS) segment. Mobile payment or m-payment (MP) is referred to the transfer of money (in digital form) from one party (e.g., consumer) to another party (e.g., seller or merchant) using a mobile device. Mobile payments allows to pay for goods or services with mobile devices instead of paying with cash or physical credit cards. The statistical data helps us to know information about mobile payments growth. The article concerns analysis of mobile payment use in POS systems. The penetration of mobile payments in countries is different. Lack of scientific information and novelty of this article provided by this research include methods for multi criteria decision support by applying SAW and TOPSIS methods. In this study case we demonstrate the evaluation of mobile payment use in Lithuania with comparison with other Baltic countries and Poland. The SAW and TOPSIS methods supply the structure of decision making which can help us to evaluate the penetration of mobile payments.
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Pal, Joyojeet, Priyank Chandra, Vaishnav Kameswaran, Aakanksha Parameshwar, Sneha Joshi, and Aditya Johri. "Digital Payment and Its Discontents." In CHI '18: CHI Conference on Human Factors in Computing Systems. New York, NY, USA: ACM, 2018. http://dx.doi.org/10.1145/3173574.3173803.

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Li, Yanling, and Weston L. Baxter. "Proposing a Design for Tangibility Framework: A Digital Payments Case Study." In ASME 2019 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/detc2019-97873.

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Abstract This research proposes a framework for designing tangibility into abstract interactions such as managing financial resources, health concerns and environmental impacts. A case study of the tangibility within cashless payments is presented, which adopted this framework to design, fabricate and test a tangible interaction in digital transactions. Digital transactions can significantly influence a consumer’s spending habits and decisions, commonly leading to increased expenditure compared to cash transactions. Several psychological mechanisms which influence conscientious spending due to differing payment methods were analyzed and employed to design a prototype incorporating a tangible interaction that is relevant to the consumer’s spending process. It is proposed that re-introducing tangibility into the payment process can increase one’s psychological ownership over their financial resources and purchased item, as well as the aversion towards paying. Results from the experiments show that the interaction enhances psychological ownership over digital currency but remain inconclusive on behavior change. The broader implications of enhancing tangibility for intangible objects is discussed.
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Rajendran, Balaji, Anoop Kumar Pandey, and B. S. Bindhumadhava. "Secure and privacy preserving digital payment." In 2017 IEEE SmartWorld, Ubiquitous Intelligence & Computing, Advanced & Trusted Computed, Scalable Computing & Communications, Cloud & Big Data Computing, Internet of People and Smart City Innovation (SmartWorld/SCALCOM/UIC/ATC/CBDCom/IOP/SCI). IEEE, 2017. http://dx.doi.org/10.1109/uic-atc.2017.8397623.

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"ON DIGITAL CASH-LIKE PAYMENT SYSTEMS." In 2nd International Conference on E-business and Telecommunication Networks. SciTePress - Science and and Technology Publications, 2005. http://dx.doi.org/10.5220/0001412100660073.

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Singh, Manohar S., A. Seetharaman, and K. Maddulety. "Customer Acceptance of Digital Payment Systems." In 2022 8th International Conference on Control, Decision and Information Technologies (CoDIT). IEEE, 2022. http://dx.doi.org/10.1109/codit55151.2022.9803975.

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Reports on the topic "Digital Payment"

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Amine, Razan, and Fabrizio Santoro. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini. Institute of Development Studies, February 2023. http://dx.doi.org/10.19088/ictd.2023.006.

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To reduce physical contact, Covid-19 forced many tax authorities to embrace digital technologies for filing and payment. Pandemic control aside, e-filing and e-payment hold great promise in facilitating taxpayer compliance, increasing transparency and curbing opportunity for collusion (Okunogbe and Santoro 2021). Eswatini mandated e-filing for all income taxpayers in September 2020, through the online e-Tax platform. Subsequently, the tax administration launched a zero-cash-handling policy for tax payments in April 2021. Our paper evaluated the impact of the e-Tax mandate on income taxpayers’ filing and payment behaviour, examining the following questions: (i) What is the impact of mandating e-filing on filing and payment compliance? (ii) Are there any spillover effects on filing and payment accuracy? (iii) What are the key mechanisms that explain the results? Summary of Working Paper 140 by Fabrizio Santoro, Razan Amine and Tanele Magong.
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Amine, Razan, and Fabrizio Santoro. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini, RiB 83. Institute of Development Studies, February 2023. http://dx.doi.org/10.19088/ictd.2023.007.

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To reduce physical contact, Covid-19 forced many tax authorities to embrace digital technologies for filing and payment. Pandemic control aside, e-filing and e-payment hold great promise in facilitating taxpayer compliance, increasing transparency and curbing opportunity for collusion (Okunogbe and Santoro 2021). Eswatini mandated e-filing for all income taxpayers in September 2020, through the online e-Tax platform. Subsequently, the tax administration launched a zero-cash-handling policy for tax payments in April 2021. Our paper evaluated the impact of the e-Tax mandate on income taxpayers’ filing and payment behaviour, examining the following questions: (i) What is the impact of mandating e-filing on filing and payment compliance? (ii) Are there any spillover effects on filing and payment accuracy? (iii) What are the key mechanisms that explain the results?
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Megersa, Kelbesa, Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana, and Fabrizio Santoro. Digital Merchant Payments as a Medium of Tax Compliance: RiB 87. Institute of Development Studies, May 2023. http://dx.doi.org/10.19088/ictd.2023.028.

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Digital merchant payments – transactions between traders, or between traders and customers using digital means of payment – can promote tax compliance by providing access to safer, quicker formal payments for consumers, and leaving a digital trail of sales data that can be accessed by tax administration. This study examines how far the potential of digital merchant payments to increase tax compliance is being realised in Rwanda, and whether fees imposed by mobile network operators on digital financial services (DFS) can hinder both DFS adoption and tax compliance. It uses original survey data from 1,100 merchants country-wide, administrative data from the Rwanda Revenue Authority (RRA), focus group discussions and in-depth interviews. Rwanda is an interesting context in which to study digital merchant payments, as these are expected to reach 80 per cent of GDP by 2024.1 Particularly popular are mobile money payments, performed either through the person-to-business payment option MoMo Pay or through standard personal accounts. The country’s commitment to creating a cashless economy was accelerated due to the COVID-19 pandemic. Summary of Working Paper 159.
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Arewa, Moyosore, and Fabrizio Santoro. An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries. Institute of Development Studies, December 2022. http://dx.doi.org/10.19088/ictd.2022.019.

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National tax administrations are increasingly investing in the digital facilities needed to make it possible for taxpayers to go online both to file their routine tax returns (e-filing) and remit the tax payments due (e-payment). These facilities potentially benefit both taxpayers and tax administrations. This paper first maps the landscape, explaining which filing and payment technologies are used for tax collection in Africa. We then examine why these technologies are not used to their full potential. Some constraints are on the demand side. These include taxpayers’ preferences for cash and in-person relations and low familiarity with and trust in digital technology. Other constraints lie in infrastructure deficits and broader political, regulatory, and institutional factors. Unlocking the full potential of e-filing and e-payment systems thus seems to depend on meeting several pre-conditions, including solid political will, sound regulatory frameworks, reliable payment infrastructure and adequate investment in human capital. However, there is relatively little reliable evidence of the actual effectiveness of e-services in tax collection. We conclude by outlining some research priorities.
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Santoro, Fabrizio, Razan Amine, and Tanele Magongo. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini. Institute of Development Studies, May 2022. http://dx.doi.org/10.19088/ictd.2022.006.

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Many tax authorities changed the mode of interacting with taxpayers from physical to online as a response to the Covid-19 pandemic, to diminish the spread of the virus. Eswatini, the country under study, mandated the use of online tax filing through the e-Tax system for all income tax payers, coupled with a zero-cash-handling policy for tax payment. By means of a difference-in-difference (DID) strategy, reinforced by a propensity score matching (PSM), this paper offers an impact evaluation of the mandate on taxpayer filing and payment behaviour. We present three sets of results. First, we describe which firms are most likely to register for e-Tax – mostly large firms and those in the primary and tertiary sectors. Second, we show that e-Tax uptake significantly improves filing behaviour, as well as payment behaviour. E-Tax registered taxpayers are less likely to file nil (by 60 per cent), declare more turnover and taxable income, and are 70 per cent more likely to pay conditional on filing. Third, we shed light on the mechanisms behind our main findings, showing that the technology improved accuracy and reduced compliance costs. E-Tax-registered treated taxpayers are more likely to file on time, file for VAT, report more accurately, and, on the payment side, to pay their liabilities in full.
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Khoifin, Kiki, and Dzakiyy Hadiyan Achyar. magining an Inclusive Economy: The Role of SMEs and Digital Payment in Elevating Economic Equality. Asian Development Bank Institute, July 2023. http://dx.doi.org/10.56506/oprx8346.

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Mariani, Lucas A., José Renato Haas Ornelas, and Bernardo Ricca. Banks’ Physical Footprint and Financial Technology Adoption. Inter-American Development Bank, April 2023. http://dx.doi.org/10.18235/0004842.

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We investigate how the presence of physical bank branches moderates financial technology diffusion. Our identification strategy uses services suspensions caused by criminal groups that perform hit-and-run raids exploding branch facilities and rendering them inoperable for months. We show that the shock depletes the cash inventory of branches, but the stock of credit and deposits remain unaffected. We then document that customers increase their usage of noncash payments after the events. We investigate a new instant payment technology called Pix that was a remarkable success in terms of adoption. After robbery events, the number and value of Pix intra-municipality transactions increase, as well as the number of users. We also find Pix usage spillover effects that go beyond cash substitution. First, the number of Pix transactions and users also increases when either the payer or the payee is in an unaffected municipality. Second, we show that there are local spillovers to digital institutions, indicating that cash dependence can be an impediment to their expansion. Our results shed light on the determinants of technology adoption and the consequences of the recent transition in the banking industry from a physical branch-based model to an increasing reliance on digital services.
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Czajka, Leo, Florence Kondylis, Bassirou Sarr, and Mattea Stein. Data Management at the Senegalese Tax Authority: Insights from a Long-term Research Collaboration. Institute of Development Studies, December 2022. http://dx.doi.org/10.19088/ictd.2022.020.

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As they increasingly adopt digital infrastructure, public administrations worldwide are increasingly collecting, generating and managing data. Empirical researchers are, at the same time, collaborating more and more with administrations, accessing vast amounts of data, and setting new research agendas. These collaborations have taken place in low-income countries in particular, where administrative data can be a valuable substitute for scarce survey data. However, the transition to a full-fledged digital administration can be a long and difficult process, sharply contrasting the common leap-frog narrative. Based on observations made during a five-year research collaboration with the Senegalese tax administration, this qualitative case study discusses the main data management challenges the tax administration faces. Much progress has recently been made with the modernisation of the administration’s digital capacity ,and adoption of e-filling and e-payment systems. However, there remains substantial scope for the administration to enhance data management and improve its efficiency in performing basic tasks, such as the identification of active taxpayers or the detection of various forms of non-compliance. In particular, there needs to be sustained investment in human resources specifically trained in data analysis. Recently progress has been made through creating – in collaboration with the researchers – a ‘datalab’ that now works to improve processes to collect, clean, merge and use data to improve revenue mobilisation.
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Cruces, Guillermo. Conditional Cash Transfers, Debit Cards and Financial Inclusion: Experimental Evidence from Argentina. Inter-American Development Bank, August 2023. http://dx.doi.org/10.18235/0005079.

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Cash transfer and other social protection programs in developing countries have often been accompanied by measures to foster financial inclusion, such as the adoption and use of bank accounts and electronic means of payments. Argentina's social benefits are paid in bank accounts and accessed through debit cards. With the simultaneous objective of fostering formality among beneficiaries and stores, the use of debit cards for purchases has been incentivized by means of additional subsidies. We studied the low take-up of these extra benefits by means of a field experiment involving 400,000 beneficiaries of Argentinas largest conditional cash-transfer program (with 2.2 million beneficiaries who are the parents of four million children, 40% of the countrys 0-17-year olds). By using their debit card to spend the allowance, rather than withdrawing cash from ATMs, they can receive a rebate of 15% of their expenditures. However, they systematically fail to claim this benefit: only about 25% of beneficiaries receive this transfer. Our experiment provided information about the effectiveness of an information campaign conducted via text messages or through on-screen messages at ATM machines. The campaign increased purchases with debit cards and subsequent rebates significantly but not substantially in the short run. However, beneficiaries who increased their use of debit cards do not exhibit a higher probability of having access to credit through the financial system, nor higher levels of formal employment. The results indicate that cultural factors (a preference for cash), administrative hassle and citizen security issues are relevant issues that limit the potential of financial inclusion through increased use of digital means of payment.
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10

Bernad, Ludovic, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana, and Fabrizio Santoro. Digital Merchant Payments as a Medium of Tax Compliance. Institute of Development Studies, March 2023. http://dx.doi.org/10.19088/ictd.2023.011.

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Consumers in Africa increasingly pay for their purchases through mobile money, especially since the pandemic. These transactions are known as digital merchant payments. Rwandan consumers can choose between using standard mobile money services or a specific service only for digital merchant payments – MoMo Pay. Digital payments of any kind have the potential to improve tax compliance, because they imply digital data trails and better record keeping. How far is this potential being realised in Rwanda? In collaboration with the Rwanda Revenue Authority, we collected survey data from 1,100 merchants country-wide and were able to correlate this with tax administrative data, i.e. the tax records of the interviewees held by the revenue authority. We also conducted focus group discussions with 15 merchants. We found that the great majority of payments are still made in cash. Larger, more knowledgeable and financially included merchants opt for MoMo Pay as opposed to standard mobile money, the latter being preferred by female and less educated and equipped merchants. At the start of the pandemic, in March 2020, for a period of 18 months, all fees on MoMo Pay transactions were waived to foster digital payments through the service. In September 2021, fees were then reintroduced. The waiver led to a significant rise in the use of MoMo Pay relative to cash. When the MoMo Pay fee was reintroduced, there was a significant shift back to cash from both MoMo Pay and standard mobile money services, even if the latter were not affected by the fee. Lastly, we measure whether the adoption of digital payments correlates with merchants’ tax perceptions and compliance behaviour. First, we show that merchants using MoMo Pay tend to disagree with the obligation of paying taxes in order to receive public services, a measure of fiscal reciprocity. Such negative correlation is probably due to the fee imposed on MoMo Pay. Furthermore, standard mobile money usage improves the perceived ease of complying with taxes, while that is not the case for MoMo Pay. Again, the fact that fees on MoMo Pay are not clearly identifiable in MoMo Pay statements complicates merchants’ reporting and reconciliation of their activity for tax purposes. When it comes to compliance behaviour with VAT, the adoption of digital payments by merchants only improves their reported VAT sales and inputs, and only in the short term, while final VAT liability does not change. This hints at perverse compensating strategies to avoid taxes. We recommend that the tax administration better understand the adoption patterns of digital payments and incentivise usage among less equipped categories of taxpayers. The tax administration would also benefit from getting access to mobile money data to better monitor and enforce merchants’ compliance.
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