Academic literature on the topic 'E-payment'

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Journal articles on the topic "E-payment"

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Anil, Lohar, Y. Gajare Yogini, and Kumar Atul. "E-payment system: Characteristics and features." Siddhant Management Review 2, no. 1 (2017): 19–23. https://doi.org/10.5281/zenodo.6677351.

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The financial system is considered as a real backbone of any economy. A reliable and transparent financial system is a must for handling an increasing number of monetary transactions of the economy. The e-payment system in India becoming more popular and e-payments have witnessed an exponential growth in last few years. In this article, first attempt is made to understand the e-payments, second attempt to critically analyses characteristics of e-payment system and final attempt to find the features of the ideal electronic payment system. The article is based on exploratory research and seconda
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Tan, Emmelia, Dadang Heri Kusumah, and Acin Damanik. "Impresi e-Payment dan Niat Berperilaku Baru Bagi Pemanfaatan Inklusi Keuangan Digital UMK." Jurnal Pengembangan Wiraswasta 23, no. 3 (2021): 163. http://dx.doi.org/10.33370/jpw.v23i3.643.

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Bagaimana impresi penggunaan e-payment dan niat berperilaku baru menggunakan e-payment di masa new normal pada usaha mikro dan kecil?. Penelitian ini bertujuan menguji model penelitian yang menjelaskan impresi e-payment dan niat berperilaku baru terhadap pemanfaatan inklusi keuangan digital UMK. Sampel penelitian adalah usaha mikro dan kecil di Cikarang, sebanyak 81 responden pemilik UMK. Data penelitian diolah dan dianalisa menggunakan SEM-PLS dengan aplikasi WrapPLS 7.0. Hasil penelitian mengemukakan bahwa impresi e-payment berpengaruh positif signifikan terhadap niat berperilaku dan inklusi
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Rabiah, Arbi Siti, Mochammad Fahlevi, Nendi Juhandi, and Pawit Winarto. "HARUSKAH E-PAYMENT TRUST DITERAPKAN E-COMMERCE SEBAGAI FAKTOR KEPUASAN KONSUMEN?" E-Jurnal Manajemen Universitas Udayana 9, no. 7 (2020): 2724. http://dx.doi.org/10.24843/ejmunud.2020.v09.i07.p13.

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Consumer trust related to payment is an important topic in several studies of online shopping. Consumers are very concerned about security in transactions including when making payments in cashless. This study uses a non-parametric test using SmartPLS with 243 respondents used as samples. The results of this study provide information that E-payment trust is an important factor for consumer satisfaction in E-commerce in Indonesia. Trust related to payments is closely related to information security and data privacy security of consumers when making transactions on E-commerce.
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Putri, Wenti Frisca Septiani, Welly Surjono, and Eugenia Marina Theresia Elsera. "Comparative Analysis Of Motor Vehicle Tax Payment Methods: Case Study Of One-Stop Integrated Administrative Service Office In Greater Bandung." Adpebi Science Series 1, no. 1 (2023): 1–8. http://dx.doi.org/10.54099/icemat2023.v1i1.283.

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Motor vehicle tax is one of the contributors to the tax sector so that its handling must be truly optimal so that tax absorption can run optimally. The One-Stop Manunggal Administration Service Office as an institution that handles motor vehicle tax revenue, tries as much as possible to innovate by making new breakthroughs using information technology, namely by bringing up an e-payment tax payment system that aims to facilitate taxpayers in carrying out their obligations to pay motor vehicle taxes. Whether or not the use of the e-payment system in tax payments is effective is an interesting t
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Wiśniewski, Jerzy Witold, Ewelina Sokołowska, Jinghua Wu, and Anna Dziadkiewicz. "Evolutionary Game Analysis of the Partners’ Behavior in the Rural E-Payment Market of China." Risks 9, no. 12 (2021): 220. http://dx.doi.org/10.3390/risks9120220.

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The rural e-payment market in China is becoming one of the important topics in the research field because of its contribution to the efficiency of fund flows in the economy. Further development of the rural e-payment market mainly depends on its partners’ acceptance. In March 2020, 776.08 million people were using mobile payments in China. After the COVID-19 pandemic in China, the Payment and Clearing Association of China launched an action to encourage citizens to use mobile payments. In this article evolutionary game theory is presented. The benefits of e-payments between financial instituti
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Doddy, Muhammad, Juhary Ali, Anton Hindardjo, and Asrul Sani. "Boost Zakat Fundraising Through E-Customer Relationship Management in Digital Era." Technium Business and Management 2, no. 2 (2022): 61–70. http://dx.doi.org/10.47577/business.v2i2.6762.

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At present, zakat payments allow payment via online. Therefore, the relationship between the Amil Zakat Institution and the muzakki must be strengthened, primarily through online zakat payments. E-CRM or what is known as e-Customer Relationship Management is used to facilitate the implementation of CRM in the world of digital payments. E-CRM allows the Amil Zakat Institution to provide appropriate services to satisfy muzakki and increase muzakki loyalty in paying zakat through online applications. Also, the E-CRM feature is essential for management. Zakat Payer Relations Online, without the e-
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Rahadi, Raden Aswin, Yunieta Anny Nainggolan, Kurnia Fajar Afgani, et al. "Towards a cashless society: Use of electronic payment devices among generation Z." International Journal of Data and Network Science 6, no. 1 (2022): 137–46. http://dx.doi.org/10.5267/j.ijdns.2021.9.014.

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Nowadays, transactions on e-commerce platforms (e-payment) utilizing a credit card are popular. Using credit cards for electronic purchases over the Internet is much different from offline purchases in traditional stores; only online transactions do not include either physical credit card or a signature. The e-payment has become a common mode of payment for online transactions made. It is an electronic billing system that gives clients the ability to make payments using the Internet. The objective of this paper was to analyze the associations among continuance intention e-payment, effort expec
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B, Vignesh. "Role of E-Payment Market for Improving the Accountability of Indian Business Sector During Covid 19." Technoarete Journal on Advances in E-Commerce and E-Business (TJAEE) 1, no. 1 (2022): 17–21. http://dx.doi.org/10.36647/tjaee/01.01.a004.

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The research article has all about the e-payments role over the Indian business sector during the pandemic of COVID-19. The important findings are to show the role of the e-payment system which has the capacity to improve the Indian business sector in the pandemic situation. The e-payment method uses the time for buying anything or paying some taxes or others. Systematic review has been conducted in this research paper to understand accountability of e payment especially in the e-payment marke. Keyword : E-payment, COVID-19, Indian business sector
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Mushkudiani, Nino. "Development of Electronic Payments in Georgia." Economics and Culture 15, no. 2 (2018): 64–74. http://dx.doi.org/10.2478/jec-2018-0021.

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Abstract Electronic payments are considered to be a fast and secure alternative for traditional payment methods. Today, it is impossible to imagine modern bank operations, commercial transactions and other payments without electronic payments. This article shows that electronic payments are not the only means for reducing costs with respect to other payment methods, such as cash, but can also generate significant benefits for increasing economic development and reducing shadow economy. The paper focuses on the development of electronic payments in Georgia and its impact on the economy of the c
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Neprash, Hannah T., Ezra Golberstein, Ishani Ganguli, and Michael E. Chernew. "Association of Evaluation and Management Payment Policy Changes With Medicare Payment to Physicians by Specialty." JAMA 329, no. 8 (2023): 662. http://dx.doi.org/10.1001/jama.2023.0879.

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ImportanceUS primary care physicians (PCPs) have lower mean incomes than specialists, likely contributing to workforce shortages. In 2021, the Centers for Medicare & Medicaid Services increased payment for evaluation and management (E/M) services and relaxed documentation requirements. These changes may have reduced the gap between primary care and specialist payment.ObjectivesTo simulate the effect of the E/M payment policy change on total Medicare physician payments while holding volume constant and to compare these simulated changes with observed changes in total Medicare paymen
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Dissertations / Theses on the topic "E-payment"

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Bedecs, Jakub. "Návrh platebních možností elektronického obchodu firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224455.

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This master's thesis deals with the design of a suitable payment system for a newly emerging e-shop. It analyzes the e-business environment and informs about existing payment methods, their advantages and disadvantages. Last but not least, this thesis deals with the development of electronic payments in the Czech Republic. The main part of the work is the analysis of various payment methods and their comparison on several levels.
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Cimetta, Alberto <1989&gt. "Esigibilità dell'imposta sul valore aggiunto e split payment." Master's Degree Thesis, Università Ca' Foscari Venezia, 2016. http://hdl.handle.net/10579/8182.

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l'eleborato si prefigge l'obiettivo di chiarire la connotazione comunitaria in primis e nazionale poi dell'imposta sul valore aggiunto. analizzando le caratteristiche del tributo e il concetto di esigibilità si cerca di dare corretta collocazione dell'istituto dello split payment.
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Lundh, Maxim, and Alexander Svensson. "Exploring the Consumer Adoption of Alternative E-payment Methods : A study of the Swedish market." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-39656.

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Purpose: The purpose of this thesis is to identify the factors of adoption within alternative e-payments methods, and gain a deeper understanding of the reasons to why these factors affect the consumer’s adoption. This will be conducted through empirical research, as well as looking into previous theory in order to propose a research framework that is appropriately adapted to the specific phenomenon of alternative e-payments.   Problem: The substantial growth of e-commerce, and the limitations within conventional card payment has paved way for the development of new and innovative alternative
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Molnar, Neto Francisco. "Mobile payment e o caso da Paggo no Brasil." reponame:Repositório Institucional do FGV, 2013. http://hdl.handle.net/10438/10761.

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Submitted by Francisco Molnar Neto (francisco.molnar@gmail.com) on 2013-04-19T18:49:20Z No. of bitstreams: 1 MOBILE PAYMENT E O CASO DA PAGGO NO BRASIL - FRANCISCO MOLNAR NETO 2013 - VERSÃO FINAL. .pdf: 2036789 bytes, checksum: e6565f181d4be2dd3d3c3e277adb7fff (MD5)<br>Approved for entry into archive by Suzinei Teles Garcia Garcia (suzinei.garcia@fgv.br) on 2013-04-19T18:59:33Z (GMT) No. of bitstreams: 1 MOBILE PAYMENT E O CASO DA PAGGO NO BRASIL - FRANCISCO MOLNAR NETO 2013 - VERSÃO FINAL. .pdf: 2036789 bytes, checksum: e6565f181d4be2dd3d3c3e277adb7fff (MD5)<br>Made available in DSpace on
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Hägg, Rasmus, and Andreas Wiesner. "Barriärer inom e-handel – med fokus på betalningssystem." Thesis, Högskolan i Borås, Akademin för bibliotek, information, pedagogik och IT, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10449.

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E-handeln befinner sig i en stor tillväxt och det finns inga direkta indikationer på att det kommer avta. En fundamental del inom e-handel är själva betalningen och betalningsprocessen. Ett väl fungerande betalningssystem är av yttersta vikt för företag som bedriver e-handel för att kunna konkurrera inom den allt mer konkurrensutsatta marknaden. Trots att e-handeln blir allt mer omfattande för varje år existerar det fortfarande en osäkerhet för konsumenten vad gäller betalningar som sker via Internet. 38 % av svenska konsumenter har någon gång avbrutit ett köp, där den vanligaste anledningen b
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Elwing, Malin. "Betalsystem på webben för utvecklaren." Thesis, University of Kalmar, School of Communication and Design, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hik:diva-1969.

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<p><p>Rapporten tar upp och behandlar ämnet betalväxlar utifrån en utvecklares perspektiv. Två företag som varit i eller nära inpå processen att utveckla en webbshop har intervjuats och jämförts med utbudet hos ett antal olika betalväxlar. Intervjuerna har visat ett resultat som är mycket troligt att man som ny utvecklare kommer i kontakt med i början. Positionen kan då vara både som utvecklare eller som ägare till webbshoppen. Det gick även att konstatera att det fanns ett antal betalväxlar lämpade för olika kunskapsnivåer. Professionell hjälp i form av råd och implementation måste inte tvung
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Scherling, Daniel, and Roosa Antinoja. "The Effects of E-payment Methods on Online Purchasing Cancellation : An empirical study on Swedish consumers’ perception of trust and security in e-payments." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-44079.

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Abstract Background: Around 45% of Swedish consumers canceled their online purchase in 2018, due to too high delivery fees and issues concerning payments. This research is focusing on e-payments by utilizing the Technology Acceptance Model 3 and its determinants perceived usefulness and perceived ease of use, and how they contribute to the e-payment method decision. Additionally, the relevance of online trust and online security are examined in relation to purchasing cancellations due to trust and security issues in e-payment methods.   Purpose: The purpose of this research paper is to unders
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Wong, Chong Wan. "Using dynamically-generated account to integrate heterogeneous B2C e-payment systems." Thesis, University of Macau, 2010. http://umaclib3.umac.mo/record=b2148240.

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Sharma, Pranav. "An evaluation of e-payment systems and their application in mobile commerce." Thesis, University of Ottawa (Canada), 2004. http://hdl.handle.net/10393/26769.

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Electronic commerce is growing at an ever increasing pace every year. However, the payment mechanisms in use were developed without electronic commerce in mind, and as a result, must be modified before they may be used for online transactions. In this thesis, the online payment mechanisms in use are analyzed to find out if they meet present day electronic businesses requirements. A comparative study of existing payment mechanisms has been performed and their strengths and weaknesses evaluated. Recommendations are made for improved mechanisms capable of meeting the needs of consumers and busine
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Sartori, Jessica <1994&gt. "Il mobile payment e il suo impatto sull'ecosistema del settore dei pagamenti." Master's Degree Thesis, Università Ca' Foscari Venezia, 2020. http://hdl.handle.net/10579/18090.

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L’introduzione delle innovazioni tecnologiche nello scenario dei pagamenti digitali ha contribuito al sovvertimento delle dinamiche di potere e ad una rivalutazione dei modelli di business valutati dagli incumbent. Il Fintech è considerato come innovazione disruptive in grado di cambiare i giochi, capace di sconvolgere il mercato finanziario tradizionale e modificare le abitudini di consumo. L’obiettivo dell’elaborato è quello di analizzare come siano variate le dinamiche di potere a seguito dell’introduzione dell’innovazione nel mercato del mobile payment e quali siano le soluzioni ottimali a
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Books on the topic "E-payment"

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Lammer, Thomas, ed. Handbuch E-Money, E-Payment & M-Payment. Physica-Verlag HD, 2006. http://dx.doi.org/10.1007/3-7908-1652-3.

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Dannenberg, Marius, and Anja Ulrich. E-Payment und E-Billing. Gabler Verlag, 2004. http://dx.doi.org/10.1007/978-3-322-91252-7.

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Teichmann, René, Martin Nonnenmacher, and Joachim Henkel, eds. E-Commerce und E-Payment. Gabler Verlag, 2001. http://dx.doi.org/10.1007/978-3-322-86953-1.

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Kou, Weidong. Payment Technologies for E-Commerce. Springer Berlin Heidelberg, 2003.

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Kou, Weidong. Payment Technologies for E-Commerce. Springer Berlin Heidelberg, 2003. http://dx.doi.org/10.1007/978-3-662-05322-5.

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missing], [name. Payment technologies for E-commerce. Springer, 2003.

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O'Mahony, Donal. Electronic payment systems for e-commerce. 2nd ed. Artech House, 2001.

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Start, Gerrard T. The future for electronic payment systems: Managing the payment card and e-commerce rewvolution. FT Retail & Consumer Pub., 1997.

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Geva, Benjamin. Legal aspects relating to payment by e-money: Review of retail payment system fundamentals. London Institute of International Banking, Finance & Development Law, 2001.

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United States. Congress. Office of Technology Assessment, ed. Medicare's prospective payment system. Springer Publishing Co., 1986.

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Book chapters on the topic "E-payment"

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Schmitz, Uwe. "E-Payment." In Grundkurs Electronic Business. Springer Fachmedien Wiesbaden, 2020. http://dx.doi.org/10.1007/978-3-658-29442-7_24.

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Cawsey, Alison, and Rick Dewar. "e-Payment." In Internet Technology and e-Commerce. Macmillan Education UK, 2004. http://dx.doi.org/10.1007/978-1-137-05892-8_12.

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Dannenberg, Marius, and Anja Ulrich. "Mobile Payment-Systeme." In E-Payment und E-Billing. Gabler Verlag, 2004. http://dx.doi.org/10.1007/978-3-322-91252-7_8.

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Qin, Zheng, Guolong Wang, Wanqiu Deng, and Yanli Hao. "E-Commerce Payment." In E-Commerce in Theory and Practice. Springer Nature Singapore, 2024. https://doi.org/10.1007/978-981-97-7790-7_4.

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van Baal, Sebastian, and Jens-Werner Hinrichs. "Internet-Zahlungssysteme aus Händlersicht: Bedeutung, Bewertung, Eigenschaften." In Handbuch E-Money, E-Payment & M-Payment. Physica-Verlag HD, 2006. http://dx.doi.org/10.1007/3-7908-1652-3_22.

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Van Hove, Leo. "What Future for Electronic Purses?" In Handbuch E-Money, E-Payment & M-Payment. Physica-Verlag HD, 2006. http://dx.doi.org/10.1007/3-7908-1652-3_27.

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Dannenberg, Marius, and Anja Ulrich. "Internet Bill Presentment and Payment." In E-Payment und E-Billing. Gabler Verlag, 2004. http://dx.doi.org/10.1007/978-3-322-91252-7_9.

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Dannenberg, Marius, and Anja Ulrich. "Einführung." In E-Payment und E-Billing. Gabler Verlag, 2004. http://dx.doi.org/10.1007/978-3-322-91252-7_1.

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Dannenberg, Marius, and Anja Ulrich. "Zusammenfassung und Ausblick." In E-Payment und E-Billing. Gabler Verlag, 2004. http://dx.doi.org/10.1007/978-3-322-91252-7_10.

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Dannenberg, Marius, and Anja Ulrich. "Entwicklungsgeschichte, begriffliche Grundlagen und Systematisierung elektronischer Bezahlsysteme." In E-Payment und E-Billing. Gabler Verlag, 2004. http://dx.doi.org/10.1007/978-3-322-91252-7_2.

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Conference papers on the topic "E-payment"

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S, Sakthimurugan, K. Ragini, K. Priyadharsini, Varanasi Srinivas, Zaid Ajzan Alsalami, and Prashant Gupta. "Blockchain-Based Secure Payment Systems for E-Commerce." In 2025 International Conference on Intelligent Control, Computing and Communications (IC3). IEEE, 2025. https://doi.org/10.1109/ic363308.2025.10956192.

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Kim, Hyunseok. "Formal Analysis of E-Payment System Based on 3-D Secure in Social Payment Environment." In 2024 11th International Conference on Social Networks Analysis, Management and Security (SNAMS). IEEE, 2024. https://doi.org/10.1109/snams64316.2024.10883794.

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Le-Huy, Hung, Thuat Nguyen-Khanh, and Quan Le-Trung. "Enhance Security for the E-payment Application with Blockchain Technology." In 2024 9th International Conference on Integrated Circuits, Design, and Verification (ICDV). IEEE, 2024. http://dx.doi.org/10.1109/icdv61346.2024.10616628.

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Jingwei Liu, Weidong Kou, and Rong Sun. "Fair e-payment protocols." In Proceedings of the Ninth International Conference on Computer Supported Cooperative Work in Design. IEEE, 2005. http://dx.doi.org/10.1109/cscwd.2005.194157.

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Mladenović, Vladimir, Milica Krulj-Mladenović, and Danilo Obradović. "EXPANSION OF E-PAYMENT." In Sixth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/limen.2020.175.

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As a result of the difficulties caused by Covid-19 all over the world, there is an expansion of contactless and online payment. People are turning more and more toward E-commerce, and if this is not possible, they tend to choose contactless payment, in order to comply with all the current health and safety regulations. This paper is about the current variety of offers for contactless payment in Serbia, which is expanding daily. Cash is used less and less in Serbia, this being the consequence of mass usage of internet cards offered by the banks operating in our country, as well as Apple pay, on
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Jain, Dr Richa, and Dr Durdana Ovais. "DIGITAL BANKING PRACTICES AND E-WALLETS – TRENDS AND CHALLENGES." In Transforming Knowledge: A Multidisciplinary Research on Integrative Learning Across Disciplines. The Bhopal School of Social Sciences, 2025. https://doi.org/10.51767/ic250102.

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Purpose: Payment system technology innovation is the financial system's backbone. The current research examines contemporary trends and issues in digital banking systems. The paper seeks to provide a comprehensive assessment of current digital payment technology and issues. Design/Methodology:The authors conducted a thorough literature analysis and mapped 33 papers retrieved from Google Scholar databases. The current study also helps to document research themes and thematic maps that examine the relationship between e-wallets and digital banking served as the foundation for this study. Finding
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Junxuan, Zhu. "Research on E-Payment Model." In 2010 International Conference on E-Business and E-Government (ICEE). IEEE, 2010. http://dx.doi.org/10.1109/icee.2010.93.

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"E-PAYMENT SECURITY - Recommendations about the use of a PKI for e-payment security." In 1st International Conference on E-business and Telecommunication Networks. SciTePress - Science and and Technology Publications, 2004. http://dx.doi.org/10.5220/0001396803170323.

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Yuzvovich, L. I., M. I. Lvova, and M. S. Maramygin. "Strategic Determinants of Choice of Electronic Payment System in Internet Trade Companies." In International Conference on Finance, Economics, Management and IT Business (FEMIB 2024). Crossref, 2025. https://doi.org/10.63550/iceip.2025.76.98.001.

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The scientific article is devoted to the strategic determinants of choosing an electronic payment system in online trading companies based on the creation of an integrated approach to analyzing the performance of these systems in the context of e-commerce activities. In the modern world, where boundaries are erased due to digitalization, tools for making electronic payments are acquiring new horizons of distribution. They are becoming key in processing significant financial flows, making their reliability and security vital for economic entities whose activities are related to e-commerce. Fail
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Zhang, Qinghua. "Mobile payment in mobile e-commerce." In 2008 7th World Congress on Intelligent Control and Automation. IEEE, 2008. http://dx.doi.org/10.1109/wcica.2008.4593933.

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Reports on the topic "E-payment"

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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, 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’
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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, 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’
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Scarpini, Celeste, Fabrizio Santoro, Mary Abounabhan, and Awa Diouf. The E-levy and Merchant Payment Exemption in Ghana. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.036.

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Mobile money-enabled digital merchant payments have significant promise for enhancing tax compliance in lowincome countries, and addressing persistent challenges. First, digital merchant payments offered by mobile money providers guarantee greater accessibility to safer and faster formal payment. Second, they help businesses to keep comprehensive records of their activities, expenses, and receipts – enhancing accuracy of tax filing, and perceptions of the tax administration’s monitoring and enforcement capabilities. Third, they improve businesses’ perceptions of the transparency and predictabi
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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, 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
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Arango-Arango, Carlos A., and Yanneth Rocío Betancourt-García. A Mixed Duopoly in the Provision of Payment Services. Banco de la República, 2024. http://dx.doi.org/10.32468/be.1280.

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In this paper, we study the coexistence of cash and electronic payments introducing some distortions in the payments markets to understand the widespread use of cash, specially in emerging countries. Following Lagos andWright (2005) we model explicitly some frictions in the exchange process considering money as essential. We introduce in this theoretical framework, theft and informality (measured by tax evasion), as factors a ecting cash usage and, therefore competition with an electronic payment method. In this paper, segmentation in the payments market is considered by introducing heterogene
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Gruodis, Alytis, Violeta Jadzgevičienė, Aleksandr Igumenov, Joana Lapkovskaja, and Jonas Žaptorius. INO-PAY Information System Using E-Pay and E-Banking Realizations. Case Study. Vilnius Business College, 2024. https://doi.org/10.57005/ab.2024.2.7.

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The innovative FinTech platform INO-PAY was described in terms of construction, functionality, flexibility, expandability, and security assurance framework. Current solutions of E-banking and E-pay systems are presented to compare the marked requirements, needs of customers, and technical issues. User - customer receives complete information about the transaction, including transaction parameters, transaction accompanying documents (contract, invoice, protocols, receipts, etc.) in real-time, which has not been provided on any electronic payment platforms. The created product ensures the conven
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Tinta, Jule Kaïni, Mouhamed Zerbo, Fabrizio Santoro, Awa Diouf, and Kèrabouro Pale. Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.099.

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African governments are increasingly digitalising their tax systems, with the hope of raising more revenue through digitalisation. This paper investigates the adoption and impact of electronic services on tax outcomes, focusing on small and medium enterprises (SMEs) in Burkina Faso. We focus on three indicators of e-service adoption by taxpayers – namely registering for the eSINTAX platform, using it for e-filing (called eSINTAX filing), and paying taxes digitally (called tax epayment). We rely on survey data from 1,090 SMEs and tax administrative data of about 17,000 SMEs on eSINTAX, tax retu
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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, 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 desc
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Yimam, Seid, Kebede Lidetu, and Tihtina Belete. E-tax System Adoption and Tax Compliance in Ethiopia: Large and Medium Taxpayers’ Experience. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.067.

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This study assesses the trend in adopting e-filing by medium and large taxpayers, and the role of e-filing in improving tax compliance in Ethiopia. As they increase convenience and flexibility for taxpayers and reduce their compliance costs, e-filing and e-payment technologies were introduced in the tax administration to improve tax compliance and boost revenue collection. Specifically, it is widely believed that the innovations could save taxpayers time preparing and returning taxes and paying liabilities. They also could reduce errors and opportunities for corruption. However, there is no ev
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Islam, Fariha, and Wahid bin Ahsan. Strengthening Consumer Trust in Bangladesh’s E-Commerce: Factors and Strategies. Userhub, 2024. http://dx.doi.org/10.58947/journal.kpry56.

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This study examines the key factors shaping consumer trust in Bangladesh’s e-commerce sector using a mixed-methods approach, incorporating qualitative interviews with 14 key stakeholders and quantitative survey data from 100 online shoppers. The findings identify crucial drivers of trust, including product authenticity, payment security, post-purchase support, and logistical reliability. Trust is eroded by issues such as fake reviews, misleading product descriptions, and poor customer service, while secure payment options and transparent return policies are essential for rebuilding consumer co
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