A Framework for Strategic Tax Optimization in Cross-Border E-Commerce and Its Effects on Global Business Competitiveness

Authors

  • Dr. Ahmad Hidayat Department of Information Systems, Gadjah Mada University, Yogyakarta, Indonesia Author
  • Dr. Dewi Kartika Department Faculty of Engineering, Sepuluh Nopember Institute of Technology, Surabaya, Indonesia Author

Keywords:

Cross-border e-commerce, tax optimization, digital economy, international taxation

Abstract

Cross-border e-commerce has significantly transformed global trade structures, introducing both opportunities and complexities in international taxation and business competitiveness. This paper develops a comprehensive framework for strategic tax optimization in cross-border e-commerce environments, focusing on how digital taxation policies, platformization, and enterprise digital transformation collectively influence global competitiveness. Drawing upon recent studies in international taxation, digital commerce evolution, and SME competitiveness, the research synthesizes multi-dimensional insights into a unified optimization model. The framework integrates regulatory adaptation, digital capability enhancement, and supply chain tax efficiency mechanisms to improve decision-making in global e-commerce operations. Findings suggest that effective tax optimization strategies are closely linked with enterprise digital maturity, AI-driven decision systems, and cross-border regulatory alignment. The study further highlights that firms adopting structured tax optimization mechanisms achieve higher operational resilience and competitive positioning in international markets. The paper contributes to both theoretical discourse and practical policy formulation in global digital economy governance.

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References

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Published

2026-03-01

Issue

Vol. 3 No. 03 (2026): Volume 03 Issue 03

Section

Articles

License

Copyright (c) 2026 Dr. Ahmad Hidayat, Dr. Dewi Kartika (Author)

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How to Cite

A Framework for Strategic Tax Optimization in Cross-Border E-Commerce and Its Effects on Global Business Competitiveness. (2026). European Journal of Emerging Economics and Management, 3(03), 1-5. https://parthenonfrontiers.com/index.php/ejeem/article/view/662

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