Relevant bibliographies by topics / Digital payments

Journal articles
Dissertations / Theses
Books
Book chapters
Conference papers
Reports

Academic literature on the topic 'Digital payments'

Author: Grafiati

Published: 4 June 2021

Last updated: 12 June 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Digital payments.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Digital payments"

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

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

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 (2022): 115–22. http://dx.doi.org/10.31092/jmkp.v6i2.1699.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

Sunil, Shisode Vikas, and Dr Nidhi Nalwaya. "Digital Payment Systems – An Overview of Categories and Extant Opportunities and Challenges." International Journal for Research in Applied Science and Engineering Technology 11, no. 4 (2023): 211–17. http://dx.doi.org/10.22214/ijraset.2023.50019.

Full text

Abstract:

Abstract: The payments industry is changing as a result of mobile payments. These services give non-banking actors a way to break into the sector. Banks, who are already involved in the traditional payments sector, must provide mobile payments in order to meet this threat. Right now, we're in a digital era. India is about to see a significant digital revolution. The increasing connectivity that the Internet provides in today's society has altered the way that money is exchanged. The use of several technologies, including smartphones, computers, iPads, tablets, and the internet, has advanced dramatically in India. Smartphones and government initiatives like Digital India are acting as catalysts for the exponential growth in the use of digital payment as a result of the increase in internet users. In India, efforts are being made to switch to electronic payments. A digital payment system is one that processes payments through digital channels and an electronic network. Every transaction involving digital payments is completed online. It is a speedy and useful way to pay. With the aim of promoting cashless transactions and turning the Indian economy into a digital one, a number of digital payment options are available, including banking cards, USSD, UPI, AEPS, mobile wallets, POS terminals, Micro- ATMs, the internet, mobile banking, and BHIM.

APA, Harvard, Vancouver, ISO, and other styles

Cahyani, Haura Novira, and Nur Fadhilah Ahmad Hasibuan. "EFEKTIVITAS DAN EFISIENSI APLIKASI PEMBAYARAN TAGIHAN TERHADAP PENDAPATAN BULANAN INDIHOME PADA PT.TELEKOMUNIKASI,TBK WITEL MEDAN." Worksheet : Jurnal Akuntansi 2, no. 1 (2022): 54–60. http://dx.doi.org/10.46576/wjs.v2i1.2617.

Full text

Abstract:

Payment of receivables collection at PT. Telekomunikasi Indonesia (IndiHome) has a payment system that follows the times. Payment Collection is one part of the company that is in charge of processing monitoring and billing data for consumers who are negligent in making payments and making reports on billing evidence, reports of consumer internet disturbances and then input into the data system which will later be seen by the regional. This study aims to see which is more effective and efficient between cash payments and non-cash payments (digital). This study uses qualitative methods with primay data types. Based on the research results, IndiHome payment transactions, both cash and non-cash, have their respective advantages and disadvantages. IndiHome payments in cash can be said to be effective because customers get payment receipts in detail, clearly and transparently. However, cash payments cannot be said to be efficient because it uses such a long process. One of them is that customers have to come and queue to pay monthly for IndiHome and this can take a long time, requires energy and money. In contrast to non- cash payments (digital). Non-effective payments have not been said to be effective because of frequent errors in making payments such as different bills, bills that do not appear, and excess payments. However, for the efficiency of digital payments, it is said to be quite efficient because the payment process is quite easy and fast. Digital payments can be made anywhere and anytime.

APA, Harvard, Vancouver, ISO, and other styles

Gayathri, A., and P. Shanmugam. "Digital Payment A Way Forward for Urban Dwellers." Shanlax International Journal of Arts, Science and Humanities 10, no. 4 (2023): 6–10. http://dx.doi.org/10.34293/sijash.v10i4.5960.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

Deepa, M. "A Study on Consumer Awareness and Satisfaction towards Online Digital Payment - With Special Reference to Pollachi Taluk." ComFin Research 9, no. 3 (2021): 25–29. http://dx.doi.org/10.34293/commerce.v9i3.4048.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

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 (2022): 01–15. http://dx.doi.org/10.35631/aijbes.411001.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

Rachmat, Lukman M. Baga, and Ninuk Purnaningsih. "Penghimpunan Dana Zakat Infak Sedekah Berdasarkan Intensi Perilaku Muslim Gen Y dalam Penggunaan Teknologi Digital Payment." AL-MUZARA'AH 8, no. 2 (2020): 95–108. http://dx.doi.org/10.29244/jam.8.2.95-108.

Full text

Abstract:

The development of lifestyle generation Y is inseparable from technological development. That changes the behavior of gen Y Muslims in making zakat, infaq, shodaqoh (ZIS) payments from conventional to digital. The purpose of this study is to describe the characteristics of Muslim gen Y related to digital ZIS payments, then to analyze what influences the behavior intention of gen Y Muslims in the use of digital payment technology for ZIS payments. The results of this study qualitatively indicate that the characteristics of digital payment technology users for ZIS payments are dominated by female gen Y Muslims. The most commonly used digital payment method is transfer via mobile banking and via e-wallet. Digital service partners that are widely used to channel digital ZIS payments to OPZ are banking institutions. The quantitative research results show that the overall variables studied, namely performance expectancy (PE), effort expectancy (EE), social influence (SI), facilitating conditions (FC), hedonic motivation (HM), price value (PV), habit (HT), and perceived security (PS) have a significant influence on the behavioral intention (BI) of gen Y Muslims in the use of digital payment technology for ZIS payments, where the greatest factor influences the intention of gen Y Muslims behavior is perceived security.

APA, Harvard, Vancouver, ISO, and other styles

Jerath, Dr Sangeeta. "Digital Payments in India: An Analysis." International Journal of Innovative Technology and Exploring Engineering 11, no. 11 (2022): 47–54. http://dx.doi.org/10.35940/ijitee.k9303.10111122.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

Dissertations / Theses on the topic "Digital payments"

Naik, Vaibhav C. "The evolution of the digital payments : the past, present and future of digital payments." Thesis, Massachusetts Institute of Technology, 2015. http://hdl.handle.net/1721.1/115037.

Full text

Abstract:

Thesis: S.M. in Engineering and Management, Massachusetts Institute of Technology, System Design and Management Program, 2016. Cataloged from PDF version of thesis. Includes bibliographical references (pages 37-39). The past couple of years, we have observed the rise of the Digital Wallet, a potentially game changing technology application in the financial industry. Digital Wallets allow consumers to pay for purchases through digital devices, and the technology has created a battle among payment networks, banks and technology firms. In this paper, we analyse how the Digital Wallet is impacting the technology space, including the level of disruptiveness and future potential. We have two hypotheses regarding Digital Wallets: H1: The Digital Wallet is disrupting the credit card network. H2. The Digital Wallet is disrupting the physical plastic card. by Vaibhav Naik. S.M. in Engineering and Management

APA, Harvard, Vancouver, ISO, and other styles

ANDERSSON, ALEXANDER, and KARL ESSUNGER. "Physical or Digital Payments : Towards a Dominant Design?" Thesis, KTH, Industriell ekonomi och organisation (Inst.), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-236483.

Full text

Abstract:

Rapid digitalisation development has been stampeding widely across today’s societies, and not least in the payment industry. Though, the digitalisation in the payment industry has been very deviating, even between similar well-developed countries, and while there are positive and negative effects with both digital- and physical payment means, there is little knowledge that highlights the influencing factors and accompanied problems. This study therefore explore swhich, and how, different factors influence a country’s degree of digital payments, and creates further understanding of where the payment markets are heading in the future. It is done through a case study of four different industrialised countries, Sweden, Italy, Canada, and Switzerland which involves mapping the countries’ payment markets, as well as potential factors influencing a population’s payment habits, through a perspective of innovation theory in terms of dominant designs and technological discontinuities. Theory of network externalities and two-sided platforms are further used to explain and discuss how a two-sided market, likethe payment market, is affected by changes and other circumstances in different ways.Conclusions are then drawn from the used theories together with a comparison of the findings,and identifies certain influencers to a country’s distribution of payments, as well as provides indications of where the different payments markets are heading in the future. Data is mainly gathered through written material and credible databases, but also from semi-structured interviews. Den snabba digitaliseringen har slagit sig fram i dagens samhällen, och inte minst i betalningsindustrin. Dock har digitaliseringen i betalningsindustrin varit mycket avvikande mellan liknande välutvecklade länder, och medan det finns positiva och negativa effekter med både digitala och fysiska betalningsmedel, finns det inte mycket kunskap om påverkandefaktorer och medföljande problem. Denna studie undersöker därför vilka, och hur, olika faktorer påverkar ett lands grad av digitala betalningar, och vidare skapar ytterligare förståelse för var betalningsmarknaderna är på väg framöver. Detta görs genom en fallstudie av fyra olika industrialiserade länder, Sverige, Italien, Kanada och Schweiz, som innebär en kartläggning av ländernas betalningsmarknader, och av potentiella faktorer som påverkar befolkningens betalningsvanor, genom ett perspektiv från innovationsteori i form av dominerande design och tekniska diskontinuiteter. Teori om nätverksexternaliteter och tvåsidiga plattformar används vidare för att förklara och diskutera hur en tvåsidig marknad som betalningsmarknadenpåverkas av förändringar och andra omständigheter. Slutsatser dras sedan från de användateorierna tillsammans med en jämförelse av resultaten och identifierar påverkande faktorer tillett lands betalningsdistribution, samt ger indikationer på var de olika betalningsmarknaderna är på väg framöver. Data samlades huvudsakligen in genom skriftligt material och från tillförlitliga databaser, men även från semistrukturerade intervjuer.

APA, Harvard, Vancouver, ISO, and other styles

Dal, Ben Giorgia <1995&gt. "The silent invasion of mobile payments: the different spread, impact and importance of digital payments in China and Italy." Master's Degree Thesis, Università Ca' Foscari Venezia, 2020. http://hdl.handle.net/10579/18199.

Full text

Abstract:

This work aims at analysing the different spread, impact and importance that digital payments have in two specific areas: China and Italy. Starting from an overview of the historical evolution of money and the description of payment systems, the first chapter underlines how digital payments are playing a crucial role in the countries’ economic and financial environments. Nevertheless, they are developed and perceived by countries in different ways. In the second chapter, after an explanation of the evolution of the Chinese financial sector, I will investigate the development of electronic payments, from card payments to mobile payment services. In the third chapter, then, I will consider the Italian context, offering an overview of cards and mobile payments. In conclusion, as China’s mobile payment services continue to grow both domestically and globally, I will examine the spread and influence that these services have abroad, specifically in Italy. I have conducted a field survey considering an area in which Chinese presence is high and impactful in Italy, i.e. the high fashion context.

APA, Harvard, Vancouver, ISO, and other styles

Bergamin, Filippo <1993&gt. "The digital payments italian ecosystem in the fintech era: status and possible scenarios." Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/12312.

Full text

Abstract:

The thesis has the aim of analysing one of the most innovative markets of the last 10 years: the Financial Technology (Fintech) market. In particular the focus will be on the digital payments ecosystem in Italy. The thesis will start with a bibliography and data analysis and will proceed with a reserach questionnaire tha will be submitted to Italian citizens. The analysis and the questionnaire will give a list of possible scenarios for the future both on a legal and a technological point of view.

APA, Harvard, Vancouver, ISO, and other styles

Ali, Hanna, and Nedia Borchani. "Moderna Betalningsmetoder." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12697.

Full text

Abstract:

The purpose of the study is to examine the challenges of digital payments, the risks they pose and the impact they have in society. Technology is constantly changing, companies need to keep in pace with technology in order to provide accurate and actual financial information. Therefore it is important to examine the digital transactions impact on accounting.The issue that has been chosen to be studied is to identify the challenges that banks and companies that provide digital payment solutions face and how they work with these challenges.The method that was chosen to achieve the study was the qualitative method and the empirical material were obtained by semistructured interviews. Six respondents participated in the study, four banks and two companies that provides digital payment solutions. The results are analysed with the help of previous research and chosen theoretical concepts of mobile payment, card payment, risks and safety, cost-effectiveness and acceptance of payment services.The result of the theoretical and empirical study implies that higher requirements are placed on banks and companies, they have to follow laws and directives in order to increase the security of digital payments. The study is in swedish. Avsikten med studien är att undersöka de digitaliserade betalningssättens utmaningar, vilka risker de medför samt den inverkan de har i samhället. Tekniken förändras ständigt, därmed finns det ett behov av att företag håller jämna steg med digitaliseringen för att tillhandahålla korrekt och aktuell finansiell information. Därför finns det en väsentlig betydelse att undersöka de digitala transaktionernas inverkan på redovisning. Den problematik som har valt att studeras är vilka utmaningar som de digitaliserade betalningstjänsterna står inför samt hur banker och övriga företag som tillhandahåller digitala betalningslösningar arbetar med dessa utmaningar. Den valda metodansatsen är en kvalitativ metod och det empiriska materialet är insamlat av semistrukturerade intervjuer. I studien deltog sex respondenter, varav fyra banker samt två företag som tillhandahåller digitala betalningslösningar. Resultatet analyseras med hjälp av tidigare forskning och begreppen mobila betalningar, kortbetalningar, risker och säkerhet, kostnadseffektivitet samt acceptans av betalningstjänster. Teorin samt praktiken har medfört att det ställs högre krav på företag och banker, både från nationella samt internationella riktningar. Då de måste följa lagar och direktiv för att öka säkerheten kring digitaliserade betalningsalternativ.

APA, Harvard, Vancouver, ISO, and other styles

Sánchez, Garvín Mario. "Network constellations for mobile payments - Influence of the leading partner on NFC-based mobile digital wallets." Thesis, KTH, Bygg- och fastighetsekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-76718.

Full text

Abstract:

The mobile payments industry, which is currently at an early stage of development, is taking the direction to be established mainly as an NFC-based industry, and, moreover, led by the mobile digital wallets setting. A mobile digital wallet is a complete payment app for your NFC-enabled mobile phone that enables consumers to pay at stores at the point of sale with a mobile phone. The digital wallet, which is associated with a credit card, integrates all payment-related services like the management and storage of receipts, coupons and offers, and loyalty cards. Currently, there are three big partnerships going ahead of the NFC mPayments stream: Google Wallet, VISA’s Digital Wallet and ISIS Mobile Wallet. Each one of these three mobile digital wallets is led by an actor coming from a different industry of origin. Google Wallet is led by Google, an internet and technology actor. VISA’s Digital Wallet is managed by Visa, a traditional payment processor. And ISIS Mobile Wallet is led by three of the largest US telecom operators: AT&T, T-Mobile and Verizon. Thus, applying a business network theory to analyse how the industry of origin of the mobile digital wallet affects the interaction within the partnership formed is a unique and perfectly fitted opportunity. The aim of this Master Thesis was to analyse the influence, regarding interaction, of the origin industry of the leading partners on the NFC-based mobile digital wallet partnerships of the mobile payments developing industry. A literature review on business network theory was conducted, in order to identify key features of the business landscape affecting interaction on business networks, as well as an industry analysis of the mobile payments developing industry. Then, the business network theory approach was applied to the study of the mobile payments digital wallet setting, conducting a discussion based both on the industry analysis performed and a set of interviews with experts on the mobile payments industry.

APA, Harvard, Vancouver, ISO, and other styles

Karagöz, Elin. "Managing Innovation of Payments : A Study of Regulatory Compliance Within Swedish Banking." Thesis, KTH, Skolan för industriell teknik och management (ITM), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-279621.

Full text

Abstract:

This study investigates challenges that emerge for Swedish incumbent banks when pursuing compliance with IT security regulations, while simultaneously striving towards innovation in order to maintain market competitiveness in terms of digital payment service offerings. As competition increases within the payment service industry, developing innovative services becomes increasingly important. At the same time, it is essential that these solutions maintain a high level of IT security, both in terms of the preservation of customer trust as well as in terms of compliance with financial regulations. Consequently, the aim of this study was to contribute to research from an incumbent banking perspective, where theory together with a qualitative case study has revolved around the topics of technology, compliance, and innovation in the pursuit of identifying key challenges. The study included a series of interviews with respondents within banking, IT security, and compliance management. This resulted in three principal challenges regarding compliance and innovation within payment services at incumbent banks, along with proposed actions to be taken. Firstly, the necessity of incrementally transitioning from legacy infrastructure towards modernized platforms was established. Secondly, banks are encouraged to make trade-offs between regulations and deploying new products and services. Finally, for banks to engage in communication and collaboration within the organization as well as with regulators can facilitate compliance as well as promoting harmonization of regulations. Denna studie undersöker de utmaningar som svenska storbanker står inför i en digitaliserad miljö där både IT-säkerhet och innovation behöver tillgodoses för att upprätthålla konkurrenskraft gällande betaltjänster. Då konkurrensen ökar inom betaltjänstsektorn blir utvecklingen av innovativa tjänster allt mer betydelsefull. Samtidigt är det viktigt att dessa lösningar håller en hög nivå av IT-säkerhet, dels för att bibehålla kundförtroende, men också för att banker lyder under finansiella regelverk. Följaktligen var syftet med denna studie att bidra till kunskap om utvecklingen av framtidens betaltjänster. Teori och empiri kretsade kring områdena teknik, regelverk och innovation, med en strävan att identifiera huvudutmaningar på området. I en kvalitativ fallstudie inkluderandes en serie intervjuer med experter inom banksektorn och ITsäkerhet. Resultaten visade att de viktigaste utmaningarna kopplat till regelefterlevnad och innovation inom betaltjänster för storbanker är nyttjandet av föråldrad teknik, behovet av en avvägning mellan att uppfylla regelverk och utveckling av nya produkter och tjänster, och slutligen kommunikation och samarbete inom både organisationen och med lagstiftare.

APA, Harvard, Vancouver, ISO, and other styles

Johannesson, Isabella. "Dark Patterns in Digital Buy Now Pay Later Services." Thesis, KTH, Skolan för elektroteknik och datavetenskap (EECS), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-300191.

Full text

Abstract:

Buy Now Pay Later (BNPL) is a financial service whereby customers defer payment on a purchase against a short-term debt. While BNPL services have a long history, digital invoice services are now the largest market for BNPL. For the study, two of the largest providers in Sweden, and their checkout interfaces were reviewed for dark patterns. Dark patterns are instances where designers exploit the knowledge of human behaviour (e.g., behavioural psychology) and cognition (e.g., cognitive psychology) in order to coerce the customers into performing target actions. For digital invoice services, the target actions are for the customers to select the credit instalments which profits their business model, as a large percentage of their income are from postponed payments. This study employs three research methods to answer the research questions “What existing dark patterns are identified in digital invoice services, and what are the impacts of dark patterns in the context of digital invoice services?”. First, existing dark patterns were identified through a systematic literature review. Second, the resulting dark patterns were applied to an analysis of the two digital invoice services, where ten dark patterns were identified. Finally, an interface of a digital invoice service was designed, prototyped, and evaluated to test the impact of the identified dark patterns in the context of digital invoice services. Analysis suggests that the users are being coerced through design into the target actions, which were selecting the credit instalments (X2 = 5.84, df=1). The results is being further discussed in means of the potential debt users face from dark patterns in financial interfaces. Buy Now Pay Later (BNPL) är en finansiell tjänst där användarna skjuter upp betalningar mot en kortfristig skuld. BNPL-tjänster har en lång historia, men digitala faktureringstjänster är nu den största inom marknaden för BNPL. För studien granskades Sveriges två av de största faktureringstjänster och deras användargränssnitt för “Dark Patterns”. Dark Patterns är designmönster som utnyttjar kunskapen om mänskligt beteende (t.ex. beteendepsykologi) och kognition (t.ex. kognitiv psykologi) för att uppmana kunderna att utföra riktade åtgärder. För digitala faktureringstjänster är de riktade åtgärderna att användarna väljer kreditbetalningar vilket uppfyller deras affärsmodell, eftersom en av deras huvudsakliga inkomstkällor är från användare som skjuter upp sina betalningar. Denna studie använder tre forskningsmetoder för att svara på forskningsfrågan ”Vilka befintliga “Dark Patterns” kan identifieras i digitala faktureringstjänster, och vad är påverkan av “Dark Patterns” i samband med digitala faktureringstjänster?”. Först identifierades befintliga “Dark Patterns” genom en systematisk litteraturstudie. Sen tillämpades de identifierade “Dark Patterns” i en analys av digitala faktureringstjänster, där tio “Dark Patterns” identifierades. Slutligen skapades en prototyp vars gränssnitt utvärderas för att testa påverkan av de identifierade “Dark Patterns” i samband med digitala faktureringstjänster. Analys tyder på att användarna uppmanas genom design till riktade åtgärder för de digitala faktureringsstjänsterna som valde kreditbetalningarna (X2 = 5,84, df = 1).

APA, Harvard, Vancouver, ISO, and other styles

Kozlik, Petr. "EXPLORING DIGITAL CURRENCIES: Designing a peer-to-peer exchange with use of Blockchain." Thesis, Malmö högskola, Fakulteten för kultur och samhälle (KS), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-22275.

Full text

Abstract:

Digital currencies represent complementary alternatives to fiat money in the conventional mental models of exchange. Blockchain, as the underlying technology of Bitcoin, holds a potential to influence a peer-to-peer exchange in the perspective of trust and ownership. The underlying technologies of digital currencies may be part of concepts, where designers have a possibility to define their own exchange articles for specific needs of the exchange. The ambition of this report is to illustrate the possibilities for the initiation of a peer-to-peer exchange with use of the underlying technologies beyond Bitcoin. The explorative approach provided me material for the retrospective reflection to achieve this ambition. The thesis project consisted three iterations, one experiment, and a literature overview. The main conceptual work illustrates the result of explorative research, where blockchain ensures trust between participating parties. This ecosystem uses the principles of sharing economy for initialisation of exchange within the community. This concept demonstrates potential opportunities for future transactions, in which the exchange article replaces fiat money.

APA, Harvard, Vancouver, ISO, and other styles

Herget, Niklas, and Krey Philip Steinmüller. "Mobile Payment Adoption During The Covid-19 Pandemic: A Quantitative Study In Germany." Thesis, Jönköping University, IHH, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52632.

Full text

Abstract:

Background: Emerging in December 2019, the COVID-19 pandemic profoundly changed consumer behaviour leading to social distancing and mitigating physical contact. Statistics show an increased use of contactless and mobile payment usage and adoption during the pandemic. It is unclear how valid previous models on mobile payment adoption explain adoption behaviour in emergency situations. While there are few studies approaching the adoption behaviour during the pandemic, there is also little previous research on mobile payment adoption prior to the pandemic in Germany. Purpose: The present thesis intends to advance several previously researched technological adoption frameworks to focus on and measure consumers’ perception of mobile payment technology adopting during the COVID-19 pandemic. Hence, our model provides a basis to understand mobile payment adoption in Germany during the pandemic. Method: Based on hypotheses derived from an adapted UTAUT2 model, we conducted quantitative deductive research reaching 258 questionnaire participants based in Germany. The empirical data was analysed through structural equation modelling. Conclusion: The findings show that Performance Expectancy still represents the primary driver of intention to adopt mobile payments during the pandemic, yet it is strongly supported by the initially contextualised Contamination Avoidance element and complemented by Habit, Effort Expectancy. Practitioners benefit from the study to better tailor campaigns in accordance with the main driver of adoption behaviour, while our findings contribute new insights into technology adoption in Germany during emergency situations.

APA, Harvard, Vancouver, ISO, and other styles

Books on the topic "Digital payments"

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

Find full text

APA, Harvard, Vancouver, ISO, and other styles

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

Find full text

APA, Harvard, Vancouver, ISO, and other styles

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

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

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. U.S. G.P.O., 1992.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

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. U.S. G.P.O., 1992.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

Rizaldy, Ryan, Harry Leinonen, and Tanai Khiaonarong. Operational Resilience in Digital Payments: Experiences and Issues. International Monetary Fund, 2021.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

Rizaldy, Ryan, Harry Leinonen, and Tanai Khiaonarong. Operational Resilience in Digital Payments: Experiences and Issues. International Monetary Fund, 2021.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

Kumar, Santosh. Introducing SAP Digital Payments for SAP S/4HANA. Rheinwerk Publishing Inc., 2020.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

Hines, Baxter, and Coinifide. Digital Currencies and Payments - Course #3: Finance I. Coinifide LLC, 2020.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

Digital Payments in India: Background, Trends and Opportunities. New Century Publications, 2019.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

Book chapters on the topic "Digital payments"

Scardovi, Claudio. "Digital Transformation in Payments." In Digital Transformation in Financial Services. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-66945-8_5.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Sharma, Manisha. "Digital Payments in India." In Industry 4.0 Technologies for Business Excellence. CRC Press, 2021. http://dx.doi.org/10.1201/9781003140474-11.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Doctor, Gayatri, and Shravan Engineer. "Digital Payments: An Indian Perspective." In Information and Communication Technology for Competitive Strategies (ICTCS 2020). Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-0882-7_73.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Kaupp, Florian, and Ewa Giera. "Zahlungsverkehr: vom Überweisungsträger zu Instant Payments." In Praxishandbuch Digital Banking. Springer Fachmedien Wiesbaden, 2017. http://dx.doi.org/10.1007/978-3-658-18890-0_11.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Graham, Donald. "Implementing Digital Payments in Smart Cities." In Integrated Electronic Payment Technologies for Smart Cities. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-38222-2_10.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Geva, Benjamin. "Mobile Payments and Bitcoin: Concluding Reflections on the Digital Upheaval in Payments." In Bitcoin and Mobile Payments. Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/978-1-137-57512-8_12.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Henningsson, Stefan, and Jonas Hedman. "Transformation of Digital Ecosystems: The Case of Digital Payments." In Information and Communication Technology. Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-642-55032-4_5.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Okina, Yuri. "Digitalization of Payment Instruments: Cashless Payments and Loyalty Points Systems." In The Future of Financial Systems in the Digital Age. Springer Singapore, 2022. http://dx.doi.org/10.1007/978-981-16-7830-1_7.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Tangit, Tania Maria, and Rob Law. "Mobile Payments, Chinese Tourists, and Host Residents: Are Destination Stakeholders Prepared to Facilitate Mobile Payments?" In Information and Communication Technologies in Tourism 2021. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-65785-7_18.

Full text

Abstract:

AbstractMobile payment has become ubiquitous worldwide. It is a form of digital payment activity performed on-site from a mobile device (i.e. smartphone) for the purchase of goods and services using QR or NFC (contactless and proximity card) technology. This study examines destination stakeholders’ level of engagement and involvement in facilitating mobile payments (e.g., AliPay and WeChat Pay) for Chinese tourists. Sabah (Malaysian-Borneo), a popular island destination in Southeast Asia, was selected as the study site. Using a qualitative approach, 25 tourism and hospitality industry practitioners participated in a semi-structured, in-depth interview between February to July 2020. Preliminary results revealed that industry practitioners had been actively seeking to implement mobile payment facilities since late-2017, specifically in the retail sector, as they felt the pressure in accommodating the needs of Chinese tourists. This study offers insights into how industry practitioners address local consumers’ shift in payment usage-behaviours; from traditional forms of payments (e.g., cash and credit card) to mobile payments in light of the COVID-19 pandemic.

APA, Harvard, Vancouver, ISO, and other styles

Patil, Pushp P., Yogesh K. Dwivedi, and Nripendra P. Rana. "Digital Payments Adoption: An Analysis of Literature." In Digital Nations – Smart Cities, Innovation, and Sustainability. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-68557-1_7.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Digital payments"

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Nalini, R., G. Sashi Kala, S. Prakash, A. Varghese Joseph, and R. Alamelu. "Digital Payments- Embellishing Customer Experience." In 2018 International conference on computation of power, energy, Information and Communication (ICCPEIC). IEEE, 2018. http://dx.doi.org/10.1109/iccpeic.2018.8525226.

Full text

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

Jain, Pranjal, Samia Ibtasam, Devanuj K. Balkrishan, et al. "Designing Digital Payments for Next Billion Users." In CHI '20: CHI Conference on Human Factors in Computing Systems. ACM, 2020. http://dx.doi.org/10.1145/3334480.3381064.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Vijayan, Akash, Akeel Mohammed Ashique, Mathew Koshy Karunattu, Ansamma John, and Manu J. Pillai. "Digital Payments: Blockchain based Security Concerns and Future." In 2020 International Conference on Smart Electronics and Communication (ICOSEC). IEEE, 2020. http://dx.doi.org/10.1109/icosec49089.2020.9215431.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Para, Upendar, R. Krishna Srija, and A. Sowmikadurga. "Fraud detection in digital payments using data analytics." In PROCEEDINGS OF THE 1ST INTERNATIONAL CONFERENCE ON FRONTIER OF DIGITAL TECHNOLOGY TOWARDS A SUSTAINABLE SOCIETY. AIP Publishing, 2023. http://dx.doi.org/10.1063/5.0113356.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Bhavsar, Vandana, and Pradeepta Kumar Samanta. "Sustainability of Digital Payments: Empirical Evidence from India." In 2nd International Conference on Sustainability and Equity (ICSE-2021). Atlantis Press, 2022. http://dx.doi.org/10.2991/ahsseh.k.220105.009.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Dai, Jiamin, John Miedema, Sebastian Hernandez, Alexandra Sutton-Lalani, and Karyn Moffatt. "Cognitive Accessibility of Digital Payments: A Literature Review." In W4A '23: 20th International Web for All Conference. ACM, 2023. http://dx.doi.org/10.1145/3587281.3587294.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "Digital payments"

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, 2023. http://dx.doi.org/10.19088/ictd.2023.028.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

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

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

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

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

Amine, Razan, and Fabrizio Santoro. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini, RiB 83. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.007.

Full text

Abstract:

APA, Harvard, Vancouver, ISO, and other styles

Arango-Arango, Carlos Alberto, and Nicolás F. Suárez-Ariza. Digital Payments Adoption and the Demand for Cash: New International Evidence. Banco de la República, 2019. http://dx.doi.org/10.32468/be.1074.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Arewa, Moyosore, and Fabrizio Santoro. An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/ictd.2022.019.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

Alvarez, Fernando, David Argente, Francesco Lippi, Esteban Méndez, and Diana Van Patten. Strategic Complementarities in a Dynamic Model of Technology Adoption: P2P Digital Payments. National Bureau of Economic Research, 2023. http://dx.doi.org/10.3386/w31280.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Santoro, Fabrizio, Laura Munoz, Wilson Prichard, and Giulia Mascagi. Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa? Institute of Development Studies (IDS), 2022. http://dx.doi.org/10.19088/ictd.2022.003.

Full text

Abstract:

New digital technologies are now being widely used in Africa and lower-income countries (LICs). This has had an impact on tax administration, which has been increasingly digitised. Specifically Digital Financial Services (DFS) and digital IDs can improve tax administration. They have the potential to identify taxpayers more easily, communicate with them better, enforce and monitor compliance, and reduce compliance costs. While the potential is clear, existing literature indicates some of the barriers. Take-up of digital technology is still low due to barriers. Also, when taking up the technology, taxpayers often tend to adopt various measures to minimise tax payments. Within tax administrations there are challenges to accessibility and use of quality data. Mistakes can be made when launching digitisation, and there are regulatory and political barriers for effective use of digital technology. Given this context, this paper summarises key questions that are relevant for research and policy development to make more effective use of digital technology in tax administration in Africa and LICs.

APA, Harvard, Vancouver, ISO, and other styles

Wetzel, Deborah, Fátima Cartaxo, Ricardo Poppi, and Mariano Lafuente. Data-driven Digital Innovation to Strengthen Integrity: TCU’s Payroll Oversight in Brazil. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004549.

Full text

Abstract:

This technical note documents the Continuous Payroll Audit Initiative within Brazils Court of Accounts (Tribunal de Contas da Unio, or TCU), presents its lessons learned, and makes recommendations that could improve its results. This initiative uses digital tools such as data analytics to proactively identify and address incorrect and/or illicit payments in the federal civil service and pension payroll. As of 2021, the initiative had led to savings close to $R 2 billion (US$515 million). The study demonstrates that a small team using the right technology can be very effective in rooting out irregularities in a complex system. However, technological innovation is not sufficient to address these issues. Broader systemic reforms in information collection and compliance are required for the system to fully achieve its goals. Given these results, this case could serve as reference for other supreme audit institutions around the world that are seeking to combat fraud and corruption.

APA, Harvard, Vancouver, ISO, and other styles

Faith, Becky, and Tony Roberts. Managing the Risk and Benefits of Digital Technologies in Social Assistance Provision. Institute of Development Studies (IDS), 2022. http://dx.doi.org/10.19088/basic.2022.025.

Full text

Abstract:

Aid agencies, governments, and donors are expanding investment in the digitisation of their beneficiary identification and registration systems, in digitised systems for cash payments, and in the remote and algorithmic control of humanitarian and social protection programmes. This is happening in ways that may facilitate the move from humanitarian assistance to government provision and may enable the delivery of shock-responsive social protection. Yet humanitarian and social protection actors are increasingly concerned about a range of risks and accountability vacuums associated with the adoption of these technologies. While claims for the benefits of digitisation often rest on cost savings, data relating to these costs and benefits are not easily accessible. There is also an urgent need to adopt approaches to value for money in this sector that recognise the digital dignity of beneficiaries. A knowledge gap exists around how the movement towards biometric identification and algorithmic management using humanitarian and social protection data will affect the interests of vulnerable populations – so too does a gap in research that is focused on the standpoints, interests, and priorities of these populations.

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

Contents

Academic literature on the topic 'Digital payments'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Journal articles on the topic "Digital payments"

Dissertations / Theses on the topic "Digital payments"

Books on the topic "Digital payments"

Book chapters on the topic "Digital payments"

Conference papers on the topic "Digital payments"

Reports on the topic "Digital payments"