An Advanced Computational Model for International E-Commerce Tax Planning and Its Influence on Firm-Level Market Competitiveness
Keywords:
International e-commerce, tax optimization, computational model, firm competitivenessAbstract
International e-commerce has introduced unprecedented complexity into corporate taxation due to the convergence of cross-border digital transactions, fragmented regulatory frameworks, and rapid digital transformation of enterprise ecosystems. This study proposes an advanced computational model for international e-commerce tax planning that integrates optimization algorithms, digital tax policy constraints, and firm-level competitiveness indicators. The model is designed to support decision-making in multinational and small-to-medium enterprises (SMEs) operating in digitally intensive markets.
The research adopts a computational modeling approach grounded in artificial intelligence-driven optimization and digital transformation theory. It synthesizes insights from global digital taxation reforms, e-commerce competitiveness frameworks, and enterprise digitalization literature to construct a hybrid analytical system. The model evaluates tax liabilities across jurisdictions while simultaneously optimizing for profitability, compliance risk, and competitive positioning.
Findings suggest that computational tax planning systems significantly enhance firm-level competitiveness by reducing tax inefficiencies, improving cross-border operational agility, and enabling adaptive compliance strategies. However, the effectiveness of such systems depends on regulatory transparency, data availability, and secure transaction authentication mechanisms. In particular, secure digital payment validation and biometric authentication systems play a crucial role in ensuring the integrity of tax-sensitive financial flows (Doddipatla et al., 2021).
The study contributes a novel interdisciplinary framework linking computational intelligence, tax optimization, and competitive strategy in international e-commerce environments. It also highlights future directions for integrating blockchain, AI, and regulatory technology (RegTech) into tax decision systems.
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Copyright (c) 2026 Dr. Rizky Pratama, Dr. Maya Putri (Author)
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