The taxation of financial services is one of the most vexing aspects of a VAT. Conceptually, VAT should apply to any fee for service but where financial services are concerned there is a difficulty in identifying the taxable amount, ie the value added by financial institutions. As a result, most...

This study analyzes how fintech credit affects bank lending in Sub-Saharan Africa (SSA) and how this relationship is influenced by financial inclusion measured by bank branch networks. We utilized the system GMM to examine data spanning 19 SSA economies from 2013 to 2019. This study finds that...

FinTech has proven its true potential in traditional financial offerings by delivering digital financial services to individuals worldwide. The pandemic has accelerated how people interact with financial services and has resulted in long-term changes to societies and economies. FinTech has...

The UK’s withdrawal from the EU will have far-reaching consequences on the European economy. However, the ultimate consequences of Brexit, especially for financial markets, depend on the final agreement, which is still under negotiation. Currently, regulated financial services can be provided...

FinTech in the Philippines has been gaining more attention in recent years, especially during the onset of the COVID-19 pandemic when lockdowns are prevalent and cashless payment methods are encouraged to limit exposure to health risks from face-to-face and cash-based transactions. Digital...