Academic literature on the topic 'System of electronic payments'

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Journal articles on the topic "System of electronic payments"

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Tan, Kendry, and Hari Sutra Disemadi. "Urgency of Electronic Wallet Regulation in Indonesia." Nagari Law Review 5, no. 1 (2021): 1. http://dx.doi.org/10.25077/nalrev.v.5.i.1.p.1-14.2021.

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The payment system in Indonesia has undergone significant changes to date. Starting from the barter system to the existence of an electronic payment system. This change is caused by the development of technology, which has an impact on changing people's lifestyles. The payment system has been known to the public since 2014 when Bank Indonesia issued the National Non-Cash Movement (GNNT) policy. This policy aims to create a cashless society eco-system while at the same time introducing the advantages of electronic payments to the public. Electronic payments are considered safer, more efficient,
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Haruna, I. O., P. A. Aidonojie, and O. J. Beida. "Prospects and Issues Concerning the Regulatory Regime of E-Payment System in Nigeria." Journal of Digital Technologies and Law 2, no. 2 (2024): 372–93. http://dx.doi.org/10.21202/jdtl.2024.19.

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Objective: to reveal the legal challenges impeding the smooth operation of electronic payment systems in Nigeria, given that Nigerian official bodies and individuals have already taken some steps to regulate the electronic payment system in the country, but the said step are insufficient.Methods: the study is built on several approaches to the issues of the legal regime of electronic payments in Nigeria. Alongside with the doctrinal interpretation of the legal framework regulating the relations associated with the use of electronic payment system, the authors used sociological cognitive tools
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Polovenko, Liudmyla, Svitlana Merinova, and Kateryna Kopniak. "The development of electronic payment systems in Ukraine and their security." VUZF Review 6, no. 2 (2021): 146–52. http://dx.doi.org/10.38188/2534-9228.21.2.17.

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The paper is devoted to the study of innovations in the market of modern payment systems. The pandemic and quarantine restrictions have accelerated the expansion of the payment infrastructure in Ukraine, which in turn raises the issue of security of electronic payment systems. Ukrainians are more actively switching to electronic payments. At the same time, the trend of growing popularity of contactless payment instruments and settlements with them continues. A comparative analysis of the security of payment systems using electronic technologies in the implementation of money transfer services
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Vasylenko, Oleksandr. "Electronic payment system as an object of criminal encroachment." Yearly journal of scientific articles “Pravova derzhava”, no. 32 (2021): 515–22. http://dx.doi.org/10.33663/0869-2491-2021-32-515-522.

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Introduction. In recent years, the number of payment transactions carried out using electronic payment systems has grown rapidly. Despite the steady growth of electronic payments among both individuals and legal entities, a number of problems remain unresolved, which primarily include ensuring the security of electronic payment transactions by the state at the legislative level and the development of effective means of combating and preventing crime. in the specified area. The current criminal legislation contains certain rules that can ensure the security of the electronic payment system. But
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Lisniak, Vladyslavа. "INTERNATIONAL EXPERIENCE OF ELECTRONIC PAYMENT SYSTEMS USING IN UKRAINE." Economic Analysis, no. 28(3) (2018): 149–53. http://dx.doi.org/10.35774/econa2018.03.149.

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Introduction. In the course of this research attention was paid to the study of theoretical and practical aspects of the development of electronic payment systems in the world and in Ukraine. The general scheme of electronic payment system work is considered. The dynamics of payments by means of electronic payment systems on the territory of Ukraine is determined. The basic principles of electronic payment systems activity are substantiated. The advantages and disadvantages of electronic payments are considered. The results of the study can be used as practical recommendations for improving th
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Tkachuk, Volodymyr. "Problems of development of non-banking payment systems in Ukraine." Economic Analysis, no. 29(4) (2019): 80–88. http://dx.doi.org/10.35774/econa2019.04.080.

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Introduction. The development of non-cash payments is the key to economic growth in any country, because on the one hand, the level of control over payments increases, and on the other - the volume of customer spending increases, which leads to increased consumption and GDP growth. However, current trends in e-commerce and online commerce require the emergence of new technological solutions in the form of electronic payment systems that can legally handle transactions with electronic money and cryptocurrencies. Given the rapid pace of growth in transactions through non-banking electronic payme
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Bakšys, Donatas, and Leonidas Sakalauskas. "MODELLING OF INTERBANK PAYMENTS." Technological and Economic Development of Economy 12, no. 4 (2006): 269–75. http://dx.doi.org/10.3846/13928619.2006.9637753.

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Non‐cash payments are intensively growing in the payment market. Therefore modern electronic systems of interbank payments are introduced to satisfy this need. The substantial renewal of the payment system was prompted for the implementation of the new banking technologies and aimed at increasing fund turnover as well as complying with the requirements applied in regard of payment systems. Such a system change is a topical theme of discussion on the simulation and analysis of systems of such kind. The article analyses the opportunities for simulating the interbank payment system and presents a
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Espeleta, Rina Marie. "Utilization of Standard Electronic Payment System among Private Higher Education Institutions in the Province of Albay." JPAIR Multidisciplinary Research 50, no. 1 (2022): 140–58. http://dx.doi.org/10.7719/jpair.v50i1.571.

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Electronic Payment Systems, the transfer of funds through electronic or digital mediums. Several electronic payment options are available, including mobile wallets, bank cards, and mobile banking. Electronic payments are quick and efficient, and the fund transfer occurs instantly. Electronic payments are quickly gaining popularity in the Philippines, giving students a secure and practical means to pay for enrolment fees and other educational costs as schools adopt alternative learning techniques. The purpose of this research is to determine the status of electronic payment in the selected Priv
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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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Kovács, Levente, and Sandor David. "Fraud risk in electronic payment transactions." Journal of Money Laundering Control 19, no. 2 (2016): 148–57. http://dx.doi.org/10.1108/jmlc-09-2015-0039.

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Purpose The purpose of this paper is the timely review of regulations on the security of electronic payments, payment innovations and their vulnerabilities and discussing the recommendations elaborated by the European Forum on the Security of Retail Payments. Design/methodology/approach First, the article presents a serious fraud case which happened in the Hungarian banking system. This case demonstrates all risks associated with the security of payment channels being used. Next, the article examines those international SecuRe Pay Forum recommendations which target the elimination of such frau
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Dissertations / Theses on the topic "System of electronic payments"

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Mandadi, Ravi. "Comparison of Current On-line Payment Technologies." Thesis, Linköping University, Department of Electrical Engineering, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-7383.

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<p>The purpose of this thesis work was to make a survey of current on-line payment technologies and find out which are they and how do they work? Compare and analyze them from a security point of view, as well as a usability point of view. What is good? What is bad? What is lacking?</p><p>To achieve this purpose, an overview of the current on-line payment technologies was acquired through academic books and papers, Internet sites, magazines. Basic cryptographic and security related techniques were studied for the security analysis of current on-line payment systems.</p><p>In this work, various
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Dold, Florian. "The GNU Taler system : practical and provably secure electronic payments." Thesis, Rennes 1, 2019. http://www.theses.fr/2019REN1S008/document.

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Les nouveaux protocoles de réseautage et cryptographiques peuvent considérablement améliorer les systèmes de paiement électroniques en ligne. Le présent mémoire porte sur la conception, la mise en œuvre et l’analyse sécuritaire du GNU Taler, un système de paiement respectueux de la vie privée conçu pour être pratique pour l’utilisation en ligne comme méthode de (micro-)paiement, et en même temps socialement et moralement responsable. La base technique du GNU Taler peut être dû à l’e-cash de David Chaum. Notre travail va au-delà de l’e-cash de Chaum avec un changement efficace, et la nouvelle n
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Liao, Weinian 1970. "Evolution of the payments system and the long-term demand for money in Canada." Thesis, McGill University, 2005. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=85184.

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This dissertation starts by examining the evolution of the Canadian payments system from a historical perspective by reviewing the institutional evolution, as well as the development and adoption of some of the newest payment instruments. Two major trends in recent Canadian payment history are revealed, i.e., cash payments are being replaced by non-cash payments and paper-based payment instruments are being replaced by electronic payment instruments.<br>Next, we adopt a model proposed by Snellman et al. (2000) to conduct a Canadian study of the retail cash payment flows. The estimated r
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Randa, Jakub. "Systém pro integraci platebních terminálů." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2014. http://www.nusl.cz/ntk/nusl-412896.

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This master's thesis describes the process of integration of electronic payment terminals into another technological solutions and eventually enabling the opportunity to make electronic payments using these solutions. It analyses the current situation on the field of electronic payments and the possibilities of own solution for these payments. It discusses the security aspects of payment operations and terminals and it also describes current legal situation involving the electronic payments in Czech Republic. It describes the process of implementation of the application for payment terminal in
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Hao, Yiyao. "Micro-payment exchange system." CSUSB ScholarWorks, 2005. https://scholarworks.lib.csusb.edu/etd-project/2838.

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The purpose of this project is to investigate the infrastructure requirements for a currency exchange market for holders of currencies issued through the Lightweight Currency Protocol. The Lightweight Currency Protocol was designed as a means for entities to issue currencies for the purpose of cultivating low value business transactions between collaborating nodes in a peer-to-peer market.
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Deng, Ni. "A secure, payment-based email delivery system." CSUSB ScholarWorks, 2005. https://scholarworks.lib.csusb.edu/etd-project/2909.

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Wang, Hua. "Access management in electronic commerce system." University of Southern Queensland, Faculty of Sciences, 2004. http://eprints.usq.edu.au/archive/00001522/.

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The definition of Electronic commerce is the use of electronic transmission mediums to engage in the exchange, including buying and selling, of products and services requiring transportation, either physically or digitally, from location to location. Electronic commerce systems, including mobile e-commerce, are widely used since 1990. The number of world-wide Internet users tripled between 1993 and 1995 to 60 million, and by 2000 there were 250 million users. More than one hundred countries have Internet access. Electronic commerce, especial mobile e-commerce systems, allows their users to acc
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Foo, Ernest. "Strategies for designing efficient electronic payment schemes." Thesis, Queensland University of Technology, 2000.

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Arbussà, i. Reixach Anna. "The effects of information and communication technologies on the banking sector and the payments system." Doctoral thesis, Universitat de Girona, 2001. http://hdl.handle.net/10803/7696.

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This dissertation studies the effects of Information and Communication Technologies (ICT) on the banking sector and the payments system. It provides insight into how technology-induced changes occur, by exploring both the nature and scope of main technology innovations and evidencing their economic implications for banks and payment systems. Some parts in the dissertation are descriptive. They summarise the main technological developments in the field of finance and link them to economic policies. These parts are complemented with sections of the study that focus on assessing the extent of tec
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Addo, Archie N. S. "An Expert System for the Selection of Electronic Payment Systems Based on Organizational Security Requirements." NSUWorks, 1999. http://nsuworks.nova.edu/gscis_etd/382.

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The widespread popularity of the Internet has made the promise of worldwide electronic commerce (EC) a reality. Companies are exploring how to provide goods and services over the Internet in order to extend their reach to a global marketplace that conducts business 24 hours a day, seven days a week. The low cost of transacting business electronically has been the motivating factor as consumers eagerly look toward the Internet to create economic opportunities. Electronic payment, a financial exchange that takes place online between buyers and sellers, is an integral part of EC. The content of t
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Books on the topic "System of electronic payments"

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Bradford, Terri. Nonbanks in the payments system. Payments System Research Dept., Federal Reserve Bank of Kansas City, 2003.

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International Business Machines Corporation. International Technical Support Organization, ed. Fidelity National Information Systems payments reference architecture for IBM System z. IBM, International Technical Support Organization, 2008.

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Chakravorti, Sujit. Analysis of systemic risk in the payments system. Federal Reserve Bank of Dallas, 1996.

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Bhala, Raj. Towards a payments system law for developing and transition economies. World Bank, 1995.

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Group, Globecon, and Financial Executives Research Foundation, eds. Electronic data interchange and corporate trade payments. Financial Executives Research Foundation, 1988.

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Garnov, Andrey. Organization of non-cash payments. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2130667.

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The textbook offers the reader a systematic approach to the study of the basic principles and methods of organizing cashless payments, as well as practical information about various electronic payment systems. Meets the requirements of the latest generation of federal state educational standards for higher education. For students of higher educational institutions studying in economic fields of study.
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1952-, Brindle Michael, Cox Raymond 1959-, and Coleman Richard, eds. Law of bank payments. 3rd ed. Sweet & Maxwell, 2004.

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McKinlay, Melita. Electronic cash: A payment system for the internet. Oxford Brookes University, 1999.

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d'Italia, Banca, ed. Interbank payments in Italy: Lines of reform : the project after consultations with the banking system. Banca d'Italia, 1995.

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Southern African Development Community. Payment System Project Team. Guide to developing a strategic framework for payment system modernisation. SADC Payment System Project Team, 2002.

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Book chapters on the topic "System of electronic payments"

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Wonglimpiyarat, Jarunee. "Electronic Payment System of Thailand: Mobile Banking Market Competition." In The Book of Payments. Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/978-1-137-60231-2_23.

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Goodell, Geoff, D. R. Toliver, and Hazem Danny Nakib. "A Scalable Architecture for Electronic Payments." In Financial Cryptography and Data Security. FC 2022 International Workshops. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-32415-4_38.

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AbstractWe present a scalable architecture for electronic retail payments via central bank digital currency and offer a solution to the perceived conflict between robust regulatory oversight and consumer affordances such as privacy and control. Our architecture combines existing work in payment systems and digital currency with a new approach to digital asset design for managing unforgeable, stateful, and oblivious assets without relying on either a central authority or a monolithic consensus system. Regulated financial institutions have a role in every transaction, and the consumer affordance
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Harper, Ian, Ric Simes, and Craig Malam. "The Development of Electronic Payments Systems." In Contributions to Economics. Physica-Verlag HD, 2006. http://dx.doi.org/10.1007/3-7908-1707-4_3.

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Satri, Jihad, Hanaa Hachimi, and Chakib El Mokhi. "Nudging Users Towards Embracing Electronic Payments." In Lecture Notes in Networks and Systems. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-88304-0_39.

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Humphrey, David Burras. "Payments System Risk, Market Failure, and Public Policy." In Electronic Funds Transfers and Payments: The Public Policy Issues. Springer Netherlands, 1987. http://dx.doi.org/10.1007/978-94-015-7738-0_5.

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Mengle, David L. "Legal and Regulatory Reform in Electronic Payments: An Evaluation of Payment Finality Rules." In The U.S. Payment System: Efficiency, Risk and the Role of the Federal Reserve. Springer Netherlands, 1990. http://dx.doi.org/10.1007/978-94-009-2510-6_9.

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Hassan, Md Arif, Zarina Shukur, and Mohammad Kamrul Hasan. "Electronic Wallet Payment System in Malaysia." In Data Analytics and Management. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8335-3_55.

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Huang, Ting. "Design of Mobile Electronic Payment System." In Lecture Notes in Electrical Engineering. Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-01766-2_81.

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Zhao, J., C. Dong, and E. Koch. "Yet Another Simple Internet Electronic Payment System." In Mobile Communications. Springer US, 1996. http://dx.doi.org/10.1007/978-0-387-34980-0_27.

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Qiu, Weidong. "A Fair Off-line Electronic Payment System." In Studies in Computational Intelligence. Springer Berlin Heidelberg, 2007. http://dx.doi.org/10.1007/978-3-540-44910-2_9.

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Conference papers on the topic "System of electronic payments"

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Guan, Yuqing, and Andrea Tick. "Literature Review on Security of Personal Information in Electronic Payments." In 2024 IEEE 18th International Symposium on Applied Computational Intelligence and Informatics (SACI). IEEE, 2024. http://dx.doi.org/10.1109/saci60582.2024.10619864.

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Syahri, Qadri Alfi, Jio Stephen Prabowo, Muhammad Naufal Priatna, and Tiurida Lily Anita. "Tap & Stay: Streamlining Capsule Hotel Payments with Electronic Transactions." In 2024 9th International Conference on Business and Industrial Research (ICBIR). IEEE, 2024. https://doi.org/10.1109/icbir61386.2024.10875801.

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Guan, Yuqing, and Andrea Tick. "Application and Evaluation of Layered Security Measures in Military Electronic Payment Systems." In 2024 IEEE 24th International Symposium on Computational Intelligence and Informatics (CINTI). IEEE, 2024. https://doi.org/10.1109/cinti63048.2024.10830875.

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Lu, Jiaxin. "Improving Fraud Detection in Mobile Payments with Machine Learning Ensembles." In 2024 4th International Conference on Electronic Information Engineering and Computer Science (EIECS). IEEE, 2024. https://doi.org/10.1109/eiecs63941.2024.10800126.

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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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Kavyashree, B. S., P. Kavya, and K. S. Munnavalli Matt. "Electronic Payments Systems." In Department of Information Science and Technology. Research Publishing Services, 2015. http://dx.doi.org/10.3850/978-981-09-4426-1_042.

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Dahlberg, Tomi, and Anssi Oorni. "Understanding Changes in Consumer Payment Habits - Do Mobile Payments and Electronic Invoices Attract Consumers?" In Proceedings of the 40th Annual Hawaii International Conference on System Sciences. IEEE, 2007. http://dx.doi.org/10.1109/hicss.2007.580.

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Teran, Luis, Celine Horst, B. Fausto Valencia, and Priscila Rodriguez. "Public electronic payments: A case study of the electronic cash system in Ecuador." In 2016 Third International Conference on eDemocracy & eGovernment (ICEDEG). IEEE, 2016. http://dx.doi.org/10.1109/icedeg.2016.7461698.

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Raman, Ramakrishnan, and Karthiayani A. "Cloud-based Electronic Toll Collection: Enabling Contactless and Automated Payments System." In 2023 7th International Conference on I-SMAC (IoT in Social, Mobile, Analytics and Cloud) (I-SMAC). IEEE, 2023. http://dx.doi.org/10.1109/i-smac58438.2023.10290414.

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Emil Richard Singh, B., and E. Sivasankar. "Risk Analysis in Electronic Payments and Settlement System Using Dimensionality Reduction Techniques." In 2018 8th International Conference on Cloud Computing, Data Science & Engineering (Confluence). IEEE, 2018. http://dx.doi.org/10.1109/confluence.2018.8442666.

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Reports on the topic "System of electronic payments"

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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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Arango-Arango, Carlos A., Ana Carolina Ramirez-Pineda, and Manuela Restrepo-Bernal. Person-to-business Instant payments in Colombia: would it stick? Banco de la República, 2022. http://dx.doi.org/10.32468/be.1192.

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More than 60 countries in the world have already implemented instant payment systems (IPS). However, in many cases they have been operational mainly for person-to-person transactions. This study looks at the challenges IPS may face in developing economies like Colombia as they advance further into the person-to-business transactions space. Using a survey on Colombian merchants (IV-2020), the study explores the factors associated with merchants´ propensity to adopt instant payments and those associated with the adoption of current electronic payment alternatives. It shows that IPS will need to
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Masuku, Phindile T., Ziyanda Dlamini, and Fabrizio Santoro. Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.040.

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Corporate income tax (CIT) compliance is a critical aspect of maintaining a fair and robust tax system. It ensures that businesses fulfil their legal tax obligations and contribute their fair share to public finances. However, achieving high compliance rates is often challenging due to various factors including, among others, the complexity of the tax system, economic factors (income levels, audit probabilities, liquidity constraints, tax benefits etc.) and businesses’ perceptions about the tax system and government. The Eswatini Revenue Service (ERS) database was used to access returns and pa
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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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Gillen, Emily, Olivia Berzin, Adam Vincent, and Doug Johnston. Certified Electronic Health Record Technology Under the Quality Payment Program. RTI Press, 2018. http://dx.doi.org/10.3768/rtipress.2018.pb.0014.1801.

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The 2016 Quality Payment Program (QPP) is a Medicare reimbursement reform designed to incentivize value-based care over volume-based care. A core tenet of the QPP is integrated utilization of certified electronic health record technology (CEHRT). Adopting and implementing CEHRT is a resource-intensive process, requiring both financial capital and human capital (in the form of knowledge and time). Adoption can be especially challenging for small or rural practices that may not have access to such capital. In this issue brief, we discuss the role of CEHRT in the QPP and offer policy recommendati
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Derrick, Fossong, Ashu Mc Moi Ndi, and Fabrizio Santoro. Digital Tax Policy and Tax Revenue Collection in Cameroon. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.001.

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Many African countries have made significant progress in digitalising tax administration. Recent research has shown promising evidence around the impact of digital solutions, such as electronic filing, on tax compliance and revenue generation. Very little, however, is known about how digitalisation could strengthen local tax administration, and how subnational government levels could benefit from broader national digitalisation reforms. The case of Cameroon illustrates how local tax administrations can struggle to benefit from technology. The digital tax policy (DTP) was adopted in Cameroon in
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Tinta, Jasmine, 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.2024.100.

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Electronic tax services represent a promising opportunity to strengthen business tax compliance in developing countries, particularly in Africa, where the level of business informality remains high. These services offer more inclusive, secure, and rapid access to tax processes to enable businesses to meet their tax obligations more efficiently. The use of electronic platforms also helps businesses to maintain more accurate financial records, which improves the quality of tax returns and enhances the perception of the effectiveness of controls by tax authorities. In addition, these technologies
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Megersa, Kelbesa, Fabrizio Santoro, Adrienne Lees, et al. Technology and Tax: Adoption and Impacts of E-services in Rwanda. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.029.

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Many low-income countries are increasingly digitising their tax services, which can bring a range of benefits, from reducing compliance costs and improving record-keeping, to limiting opportunities for corruption and increasing fairness in the tax system. However, the success of these benefits depends on adequate levels of awareness and adoption of e-services among taxpayers; where these levels are suboptimal, tax e-services may produce only partial benefits. This paper examines the extent of awareness and uptake of tax e-services in Rwanda from a pre-pandemic situation up to two years into th
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Cruces, Guillermo. Conditional Cash Transfers, Debit Cards and Financial Inclusion: Experimental Evidence from Argentina. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005079.

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Cash transfer and other social protection programs in developing countries have often been accompanied by measures to foster financial inclusion, such as the adoption and use of bank accounts and electronic means of payments. Argentina's social benefits are paid in bank accounts and accessed through debit cards. With the simultaneous objective of fostering formality among beneficiaries and stores, the use of debit cards for purchases has been incentivized by means of additional subsidies. We studied the low take-up of these extra benefits by means of a field experiment involving 400,000 benefi
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Navarro, Adoracion. The Evolution of Reforms and the State of Competition in Public Procurement in the Philippines. Philippine Institute for Development Studies, 2024. http://dx.doi.org/10.62986/dp2023.48.

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In the literature on Philippine public procurement, knowledge gaps exist in terms of coverage of the period of reform implementation and the scope of reform application. This study helps close these gaps by analyzing Philippine public procurement history up to the years of application of the 2016 implementing rules and regulations of the General Procurement Act and using data for the usual three procurement categories: civil works, consulting services, and goods procurement. It also suggests a logit model of procurement specifically for the Philippines, given the available data in the Philippi
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