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Keywords = cross-border e-commerce policy

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29 pages, 540 KiB  
Systematic Review
Digital Transformation in International Trade: Opportunities, Challenges, and Policy Implications
by Sina Mirzaye and Muhammad Mohiuddin
J. Risk Financial Manag. 2025, 18(8), 421; https://doi.org/10.3390/jrfm18080421 (registering DOI) - 1 Aug 2025
Abstract
This study synthesizes the rapidly expanding evidence on how digital technologies reshape international trade, with a particular focus on small and medium-sized enterprises (SMEs). Guided by two research questions—(RQ1) How do digital tools influence the volume and composition of cross-border trade? and (RQ2) [...] Read more.
This study synthesizes the rapidly expanding evidence on how digital technologies reshape international trade, with a particular focus on small and medium-sized enterprises (SMEs). Guided by two research questions—(RQ1) How do digital tools influence the volume and composition of cross-border trade? and (RQ2) How do these effects vary by countries’ development level and firm size?—we conducted a PRISMA-compliant systematic literature review covering 2010–2024. Searches across eight major databases yielded 1857 records; after duplicate removal, title/abstract screening, full-text assessment, and Mixed Methods Appraisal Tool (MMAT 2018) quality checks, 86 peer-reviewed English-language studies were retained. Findings reveal three dominant technology clusters: (1) e-commerce platforms and cloud services, (2) IoT-enabled supply chain solutions, and (3) emerging AI analytics. E-commerce and cloud adoption consistently raise export intensity—doubling it for digitally mature SMEs—while AI applications are the fastest-growing research strand, particularly in East Asia and Northern Europe. However, benefits are uneven: firms in low-infrastructure settings face higher fixed digital costs, and cybersecurity and regulatory fragmentation remain pervasive obstacles. By integrating trade economics with development and SME internationalization studies, this review offers the first holistic framework that links national digital infrastructure and policy support to firm-level export performance. It shows that the trade-enhancing effects of digitalization are contingent on robust broadband penetration, affordable cloud access, and harmonized data-governance regimes. Policymakers should, therefore, prioritize inclusive digital-readiness programs, while business leaders should invest in complementary capabilities—data analytics, cyber-risk management, and cross-border e-logistics—to fully capture digital trade gains. This balanced perspective advances theory and practice on building resilient, equitable digital trade ecosystems. Full article
(This article belongs to the Special Issue Modern Enterprises/E-Commerce Logistics and Supply Chain Management)
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33 pages, 2296 KiB  
Article
From Click to Cargo: The Role of Digitalization, Cross-Border E-Commerce, and Logistics in Deepening the China–Africa Trade
by Dinkneh Gebre Borojo and Huang Weimin
Economies 2025, 13(6), 171; https://doi.org/10.3390/economies13060171 - 12 Jun 2025
Cited by 1 | Viewed by 1399
Abstract
Enhancing digital connectivity, advancing cross-border e-commerce (CE), and optimizing logistics performance (LP) are fundamental pillars for boosting trade flows between trading partners. However, the multifaceted impacts of digitalization, CE, and LP on China–Africa (C-A) trade remain underexplored. Therefore, employing the gravity model, this [...] Read more.
Enhancing digital connectivity, advancing cross-border e-commerce (CE), and optimizing logistics performance (LP) are fundamental pillars for boosting trade flows between trading partners. However, the multifaceted impacts of digitalization, CE, and LP on China–Africa (C-A) trade remain underexplored. Therefore, employing the gravity model, this study examines the impacts of digitalization, CE, and LP on C-A trade using data on Chinese trade flow to 53 African countries from 2007 to 2023. Further analysis is conducted by accounting for African countries’ income, population, resources, and institutional heterogeneity. We also control for the impact of digitalization and logistics performance distance between China and African countries on C-A trade. The findings provide evidence that the digitalization of African countries and China significantly enhances C-A trade. Moreover, CE and LP improvements in China positively affect C-A trade, revealing that promoting the sustainable development of CE and LP can lead to increased trade integration between China and African countries. Furthermore, the effects of digitalization, CE, and LP on C-A trade are influenced by heterogeneity in the income level, population size, and institutional performance of African countries, revealing more beneficial effects in middle-income countries, more populated countries, and countries with better institutional quality. Policy suggestions are forwarded based on the findings. Full article
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25 pages, 1042 KiB  
Article
Cross-Border E-Business and Air Quality: A Quasi-Natural Experiment from the Perspective of Natural Resources
by Li Qiao, Da Huo, Tianying Sun, Zizhen Zhao, Lanjing Ma and Zenglin Wu
Sustainability 2025, 17(7), 2836; https://doi.org/10.3390/su17072836 - 22 Mar 2025
Viewed by 488
Abstract
As a key initiative to integrate economic growth and green development in the era of the digital economy, the environmental effects of China’s Cross-border E-commerce Comprehensive Pilot Zone (CBEC-PZ) policy are not yet clear. Based on city-level data from 2014 to 2021 in [...] Read more.
As a key initiative to integrate economic growth and green development in the era of the digital economy, the environmental effects of China’s Cross-border E-commerce Comprehensive Pilot Zone (CBEC-PZ) policy are not yet clear. Based on city-level data from 2014 to 2021 in China and leveraging the CBEC-PZ policy as a quasi-natural experiment, this study reveals that the CBEC-PZ policy has significantly enhanced local air quality, with particularly pronounced effects in eastern regions. While the policy did not degrade air quality in surrounding areas, spatial correlations of air quality levels among regions were observed due to atmospheric circulation dynamics. These findings underscore the importance of emphasizing regional coordination in green development within urban governance frameworks. The CEBC-PZ promotes the transformation of the energy structure and the improvement of air quality through reverse innovation, an ecological competitive advantage, and an agile governance mechanism. It is recommended to help synergize sustainable development and high-quality development in terms of strengthening reverse innovation and institutional innovation, expanding cross-regional synergistic governance, and deepening digital-real integration. Full article
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30 pages, 16865 KiB  
Article
SME–Platform System Development in China–ASEAN E-Commerce: A Synergetic Evolution Perspective
by Bao Feng and Chunfeng Feng
Systems 2025, 13(4), 218; https://doi.org/10.3390/systems13040218 - 22 Mar 2025
Viewed by 1487
Abstract
This paper examines the synergetic development between small- and medium-sized enterprises (SMEs) and platforms in China–ASEAN cross-border e-commerce, representing a dynamic system of interrelated market entities. By integrating synergy theory with evolutionary principles, this study develops an evolutionary game model to reflect collaborative [...] Read more.
This paper examines the synergetic development between small- and medium-sized enterprises (SMEs) and platforms in China–ASEAN cross-border e-commerce, representing a dynamic system of interrelated market entities. By integrating synergy theory with evolutionary principles, this study develops an evolutionary game model to reflect collaborative development strategies and their evolutionary trajectories. The model reveals nine distinct equilibrium states, with particular attention to a bifurcation scenario demonstrating two stable configurations: mutual collaboration and mutual non-collaboration. Model validation is conducted through numerical simulations with parameters referenced from the DHgate platform case and relevant government policy documents. The findings illuminate key parameters that influence evolutionary trajectories, including initial conditions, regulatory interventions, and resource distribution mechanisms. Specifically, strong initial collaboration propensity, balanced governmental facilitation, and equitable benefit–cost sharing mechanisms are identified as critical factors promoting synergetic development. This research enriches cross-border e-commerce studies by pioneering the integration of synergy theory and the evolutionary game model, offering novel insights into the bilateral dynamics of SME–platform system development. Full article
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26 pages, 1062 KiB  
Article
Key Success Factors for Export Structure Optimization in East Asian Countries Through Global Value Chain (GVC) Reorganization
by Rongyu Pei and Zhenqing Su
Systems 2025, 13(1), 22; https://doi.org/10.3390/systems13010022 - 2 Jan 2025
Cited by 3 | Viewed by 1111
Abstract
Global value chains (GVCs) play a pivotal role in advancing export structure optimization in East Asia. As GVCs restructure and digital technology rapidly progresses, effectively leveraging these chains for export competitiveness has become essential. However, research has rarely examined the key factors in [...] Read more.
Global value chains (GVCs) play a pivotal role in advancing export structure optimization in East Asia. As GVCs restructure and digital technology rapidly progresses, effectively leveraging these chains for export competitiveness has become essential. However, research has rarely examined the key factors in GVC restructuring or explored how innovation, policy frameworks, and market access contribute to export optimization. To address these research gaps, this study systematically identifies key success factors for promoting export optimization in East Asian countries under GVC restructuring, based on global value chain theory, resource-based theory, and innovation diffusion theory. Through a literature review and expert interviews, 14 pivotal factors were analyzed using DEMATEL (Decision Making Trial and Evaluation Laboratory), ISM (Interpretive Structural Modeling), and MICMAC (Cross-Impact Matrix Multiplication Applied to Classification) methods. Findings show that strengthening innovation capabilities, facilitating technology spillovers, investing in cross-border e-commerce, and improving market access policies are crucial drivers of export optimization. Policies that enhance market access, promote international standards, and support investments in digital platforms demonstrate strong influence within the GVC system. Collectively, these factors elevate East Asia’s position and competitiveness within GVCs. This study contributes to the theoretical framework on GVC restructuring and export optimization, offering insights into resource-based and innovation diffusion strategies and practical guidance for export policy development. Full article
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23 pages, 693 KiB  
Article
Cross-Border E-Commerce and Urban Entrepreneurial Vitality—A Quasi-Natural Experiment Evidence from China
by Qigang Yuan, Yongsheng Ji, Wei Zhang and Ting Lei
Sustainability 2024, 16(5), 1802; https://doi.org/10.3390/su16051802 - 22 Feb 2024
Cited by 7 | Viewed by 3075
Abstract
Cross-border e-commerce, as a new form of trade driven by digital technology, provides an opportunity to enhance the entrepreneurial vitality of cities. With the help of the comprehensive pilot area for cross-border e-commerce, also called a “quasi-natural” experiment, and using 2010–2020 panel data [...] Read more.
Cross-border e-commerce, as a new form of trade driven by digital technology, provides an opportunity to enhance the entrepreneurial vitality of cities. With the help of the comprehensive pilot area for cross-border e-commerce, also called a “quasi-natural” experiment, and using 2010–2020 panel data and Chinese business enterprise registration data for 278 cities in China, this paper examined the impact of cross-border e-commerce on enterprise vitality. The study found that the pilot policy in the comprehensive pilot area promoted the entrepreneurial vitality to increase by about 13.3%, and it remained stable after a series of tests. The heterogeneity analysis shows that the pilot policies in the comprehensive pilot areas have a stronger effect on the promotion of enterprise vitality in the eastern and western regions. At the same time, the pilot policy has expanded the scope of enterprise subjects and plays a more prominent enterprise incentive effect in small and medium-sized cities, cities with low innovation, and small and medium-sized registered enterprises. In addition, the pilot policy stimulates the entrepreneurial vitality of the service industry, but has no significant impact on agriculture and manufacturing. In terms of the influence mechanism, the comprehensive pilot area mainly affects the entrepreneurial vitality by means of optimizing the business environment, reducing the entry cost, promoting the synergistic agglomeration of manufacturing and producer services, and stimulating market demand. The further spatial spillover effect found that the comprehensive pilot area not only improves the entrepreneurial vitality of the pilot cities, but also radiates the enterprise development of neighboring and surrounding cities with similar economic development. Full article
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20 pages, 547 KiB  
Article
Analysis of Regional Competitiveness of China’s Cross-Border E-Commerce
by Lifan Yang, Jiatian Dong and Weixin Yang
Sustainability 2024, 16(3), 1007; https://doi.org/10.3390/su16031007 - 24 Jan 2024
Cited by 27 | Viewed by 8281
Abstract
Cross-border e-commerce is a pivotal component of the digital economy, serving as a crucial gauge for regional competitiveness in digital transformation and international trade. This study employs the Groundings-Enterprises-Markets (GEM) model, factor analysis, and the entropy weight method to evaluate the regional competitiveness [...] Read more.
Cross-border e-commerce is a pivotal component of the digital economy, serving as a crucial gauge for regional competitiveness in digital transformation and international trade. This study employs the Groundings-Enterprises-Markets (GEM) model, factor analysis, and the entropy weight method to evaluate the regional competitiveness of cross-border e-commerce in China. Analyzing data from 2018 to 2021 across 31 provinces, municipalities, and autonomous regions, the research assesses competitiveness through basic, enterprise, and market factors. Findings reveal annual improvement in China’s overall cross-border e-commerce competitiveness, yet notable regional disparities persist, with the east outpacing the west. Guangdong Province emerges as a key player and leader when the regions are classified into three tiers. Key factors influencing competitiveness include the digital economy development index, the number of cross-border e-commerce pilot zones, R&D expenditures, cross-border enterprise competitiveness, and core enterprise scale. The study concludes with policy recommendations, emphasizing digital reform, logistics efficiency enhancement, and the promotion of digital technologies. Full article
(This article belongs to the Special Issue Digitalization and Innovative Business Strategy)
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17 pages, 290 KiB  
Article
The Role of Digitalization in Cross-Border E-Commerce Performance of Italian SMEs
by Maurizio Dallocchio, Marcello Lambri, Emiliano Sironi and Emanuele Teti
Sustainability 2024, 16(2), 508; https://doi.org/10.3390/su16020508 - 6 Jan 2024
Cited by 18 | Viewed by 7752
Abstract
The utilization of digital technologies is rapidly increasing businesses’ capacities for innovation and growth, especially in the case of small and medium-sized enterprises (SMEs), with strong benefits in efficiency, competitiveness, and market reach. We aimed to study the impact of digital technologies on [...] Read more.
The utilization of digital technologies is rapidly increasing businesses’ capacities for innovation and growth, especially in the case of small and medium-sized enterprises (SMEs), with strong benefits in efficiency, competitiveness, and market reach. We aimed to study the impact of digital technologies on cross-border e-commerce (CBEC) in Italian SMEs, with regard to three main ICT areas: e-business, e-marketing, and e-commerce. Using a regression analysis, the study found that e-business tools have an unclear impact on cross-border e-commerce, while e-marketing tools, such as data tracking for medium-sized enterprises and social media for all SMEs, have a positive and significant impact on the online export performance. Finally, we examined the impact of being present on a marketplace rather than having a proprietary e-commerce website, and we found that having a presence on marketplaces such as Amazon or Alibaba is more effective than having a proprietary e-commerce website in terms of cross-border online sales. These results are useful both for policy makers and managers, since making informed decisions to develop SMEs is crucial for industrial strategy effectiveness. Full article
25 pages, 1963 KiB  
Article
Exploring Sustainable Development Pathways for Agri-Food Supply Chains Empowered by Cross-Border E-Commerce Platforms: A Hybrid Grounded Theory and DEMATEL-ISM-MICMAC Approach
by Gaofeng Wang, Yanning Hou and Changhoon Shin
Foods 2023, 12(21), 3916; https://doi.org/10.3390/foods12213916 - 26 Oct 2023
Cited by 8 | Viewed by 3913
Abstract
As cross-border e-commerce platforms become increasingly integrated into the agricultural supply chain, the establishment of a sustainable supply chain ecosystem is of paramount importance. This study, grounded in the platform theory and the supply chain ecosystem theory, combines the grounded theory and the [...] Read more.
As cross-border e-commerce platforms become increasingly integrated into the agricultural supply chain, the establishment of a sustainable supply chain ecosystem is of paramount importance. This study, grounded in the platform theory and the supply chain ecosystem theory, combines the grounded theory and the DEMATEL–ISM–MICMAC model to thoroughly analyze the complex mechanisms driving sustainable development. Utilizing the grounded theory, we construct a system of driving factors comprising five primary indicators and eighteen secondary indicators. The hybrid model reveals the interrelationships, significance, system hierarchy, and dependence-driving relationships among these factors. Notably, the driving factor system is categorized into a six-level hierarchical structure, encompassing profound elements, such as policy optimization and digital empowerment, as well as surface-level factors, such as simplification of customs procedures and consumer demand forecasting. Based on the analysis results, this research proposes a set of pathways to achieve the sustainability of the supply chain. These strategies involve improving cross-border agricultural e-commerce policy frameworks, enhancing digital-driven supply–demand coordination, strengthening logistics infrastructure and transparency, and cultivating brand influence. The study’s findings not only enrich the relevant theories but also provide practical guidance for the coordinated advancement of economic, social, environmental, and resilient development. Furthermore, they are conducive to advancing the United Nations Sustainable Development Goals. Full article
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28 pages, 381 KiB  
Article
Impacts of the Sustainable Development of Cross-Border E-Commerce Pilot Zones on Regional Economic Growth
by Lifan Yang, Junhua Liu and Weixin Yang
Sustainability 2023, 15(18), 13876; https://doi.org/10.3390/su151813876 - 18 Sep 2023
Cited by 21 | Viewed by 5496
Abstract
This paper evaluates the sustainable development of cross-border e-commerce pilot zones and their impact on regional economic growth. A comprehensive performance evaluation system is constructed to assess the degree of sustainable development in the first five batches of cross-border e-commerce pilot zones in [...] Read more.
This paper evaluates the sustainable development of cross-border e-commerce pilot zones and their impact on regional economic growth. A comprehensive performance evaluation system is constructed to assess the degree of sustainable development in the first five batches of cross-border e-commerce pilot zones in China between 2011 and 2020, which reveals significant regional differences and a clear “Matthew effect”. We also quantify the specific role of cross-border e-commerce pilot zones in promoting regional economic growth; specifically, we demonstrate that the level of sustainable development of cross-border e-commerce pilot zones has a significant positive impact on regional economic growth and show that these effects vary according to regional distribution, city level, and the degree of sustainable development of cross-border e-commerce pilot zones. On this basis, we explore the mechanism through which these factors influence one another and identify three main channels on which to focus for further development: industrial structure upgrades, institutional innovation, and consumption upgrades. Finally, based on empirical results, we propose differentiated policy suggestions for various regions and city levels through the provision of theoretical and practical support for promoting the healthy and sustainable development of cross-border e-commerce pilot zones and the stable growth of regional economies. Full article
(This article belongs to the Special Issue Digital Economy and Sustainable Development)
28 pages, 5106 KiB  
Article
The Impact of Government Behavior on the Development of Cross-Border E-Commerce B2B Export Trading Enterprises Based on Evolutionary Game in the Context of “Dual-Cycle” Policy
by Yiwen Qiu, Tinggui Chen, Jun Cai and Jianjun Yang
J. Theor. Appl. Electron. Commer. Res. 2022, 17(4), 1741-1768; https://doi.org/10.3390/jtaer17040088 - 5 Dec 2022
Cited by 15 | Viewed by 5503
Abstract
In 2020, the COVID-19 pandemic had a major impact on China’s foreign trade. Therefore, the Chinese government has proposed a “dual cycle” policy to promote economic development. In 2021, China’s cross-border e-commerce B2B exports accounted for 60 percent. Therefore, this paper studies the [...] Read more.
In 2020, the COVID-19 pandemic had a major impact on China’s foreign trade. Therefore, the Chinese government has proposed a “dual cycle” policy to promote economic development. In 2021, China’s cross-border e-commerce B2B exports accounted for 60 percent. Therefore, this paper studies the impact of government actions on the development of cross-border e-commerce B2B export enterprises under the background of “dual cycle” policy. First, the policies related to the cross-border e-commerce industry in the “dual circulation” policy are screened, and the LDA topic model is used to classify them, i.e., sorting by topic intensity as “fiscal policy”, “tax policy”, “customs clearance policy”, “payment policy” and “talent policy”. After that, based on the analysis results of the LDA topic model, a theoretical basis for the impact of different policies on cross-border e-commerce B2B export companies is established; then an evolutionary game model between the government and cross-border e-commerce B2B export enterprises is constructed. This article also carried out experiments to verify our analysis. The simulation results show that: (1) The government’s appropriate increase in subsidies, tax incentives, infrastructure investment, talent introduction and cultivation, optimized payment system, and supervision can promote enterprises to participate in cross-border e-commerce B2B export trading; (2) excessive government supervision reduces enterprises’ enthusiasm to participate in cross-border e-commerce B2B export trading; (3) the government’s subsidies, tax incentives, and supervision strength have the greatest impact on whether enterprises participate in cross-border e-commerce B2B export trading, followed by the government’s investment in cross-border e-commerce infrastructure, the introduction and cultivation of cross-border e-commerce talents, and the improvement of the payment system. Finally, this paper puts forward relevant policy recommendations to promote the development of cross-border e-commerce B2B export enterprises. Full article
(This article belongs to the Section e-Commerce Analytics)
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22 pages, 597 KiB  
Article
Governing Cross-Border Data Flows: International Trade Agreements and Their Limits
by Yik-Chan Chin and Jingwu Zhao
Laws 2022, 11(4), 63; https://doi.org/10.3390/laws11040063 - 16 Aug 2022
Cited by 22 | Viewed by 19712
Abstract
In modern international competition and cooperation, digital trade rules centered on the cross-border flow of data have become a competitive advantage for countries. Under the guidance of commercial freedom, the United States chooses to actively promote the free flow of data across borders. [...] Read more.
In modern international competition and cooperation, digital trade rules centered on the cross-border flow of data have become a competitive advantage for countries. Under the guidance of commercial freedom, the United States chooses to actively promote the free flow of data across borders. The European Union has placed the protection of personal data rights before the cross-border flow of data through the General Data Protection Regulation (GDPR), and developing countries generally reserve space for industry policy interpretation. As one of the world’s largest economies, facing the needs of domestic industrial development and the pressure of international systems, China’s cross-border data flows’ policy is to ensure data flows under the premise of security, protection of personal information, seek international coordination of rules, and the freedom of transmission. The key question, therefore, is how to facilitate interoperability or find a middle ground among the divergent approaches in order to avoid the fragmentation of the digital trade system. The article suggests that a thin and narrowly scoped WTO agreement on e-commerce rules on cross-border data flows with sufficient policy space to accommodate different needs, policy preferences and priorities, and local contexts via legitimate exception provisions would be a welcome movement. Full article
(This article belongs to the Special Issue International Law as a Driver of Internet Governance)
37 pages, 6942 KiB  
Article
Analysis of Effects on the Dual Circulation Promotion Policy for Cross-Border E-Commerce B2B Export Trade Based on System Dynamics during COVID-19
by Tinggui Chen, Yiwen Qiu, Bing Wang and Jianjun Yang
Systems 2022, 10(1), 13; https://doi.org/10.3390/systems10010013 - 3 Feb 2022
Cited by 43 | Viewed by 10186
Abstract
In 2020, the cross-border e-commerce industry suffered a setback against the backdrop of the global epidemic. In the context of the global epidemic and economic structural reform and transformation, China has proposed a new economic pattern of “dual circulation” development, and this measure [...] Read more.
In 2020, the cross-border e-commerce industry suffered a setback against the backdrop of the global epidemic. In the context of the global epidemic and economic structural reform and transformation, China has proposed a new economic pattern of “dual circulation” development, and this measure has greatly promoted the development of China’s cross-border e-commerce industry. According to relevant data, the export share of China’s cross-border e-commerce accounted for 77.6% of its market size in 2020. As a result, this paper studies the influence of the “dual circulation” measure on the development of cross-border e-commerce B2B export trade and classifies and analyzes the policies related to the cross-border e-commerce industry in the “dual circulation” measure. Then, a system dynamics model reflecting the lag effect of this measure on cross-border e-commerce B2B export is also constructed, and the effects of different single policies and different policy combinations on cross-border e-commerce B2B export are simulated successively. The modeling process and simulation results demonstrate that: (1) infrastructure investment of cross-border e-commerce is most affected by policy lag, followed by government supervision and enterprise operation, while talent training of cross-border e-commerce and customs supervision are almost not affected by policy lag; (2) tax policy, customs clearance policy, and fiscal policy have greater effects on the promotion of cross-border e-commerce B2B exports, while the payment policy and talent policy have less impact on them; and (3) from the simulation results of policy combination, it can be seen that the regulatory environment (i.e., regulatory policies) is the most important to promote cross-border e-commerce B2B export trade, followed by financial support, customs environment, and business environment. Finally, this paper gives suggestions for the formulation of relevant government policies to promote the development of cross-border e-commerce B2B export trade and provide some reference values for other governments to develop the cross-border e-commerce B2B export trade industry. Full article
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27 pages, 3651 KiB  
Review
A Literature Review of Taxes in Cross-Border Supply Chain Modeling: Themes, Tax Types and New Trade-Offs
by Dong Mu, Huanyu Ren and Chao Wang
J. Theor. Appl. Electron. Commer. Res. 2022, 17(1), 20-46; https://doi.org/10.3390/jtaer17010002 - 23 Dec 2021
Cited by 9 | Viewed by 7308
Abstract
The e-commerce platforms have facilitated the information flow of cross-border supply chain (CBSC) and attracted a wide range of companies and individuals to participate in cross-border businesses. The tax costs associated with cross-border commodity flow have received unprecedented attention. However, there is a [...] Read more.
The e-commerce platforms have facilitated the information flow of cross-border supply chain (CBSC) and attracted a wide range of companies and individuals to participate in cross-border businesses. The tax costs associated with cross-border commodity flow have received unprecedented attention. However, there is a lack of common platforms between international tax planners and CBSC optimizers, and the impact of various tax policies on CBSC operations is still unclear. To fill this gap, this study presents a literature review to elaborate on the interface between taxes and CBSC operations. First, a literature collection approach is constructed, and 71 pertinent publications are identified. Then, a four-dimensional categorization consisting of supply chain themes, research methodologies, tax types, and illustration types was designed to classify and summarize the research content of the selected articles. The results show that (1) there are six main supply chain-related themes, i.e., the supply chain network, the distribution channel structure, product quantity and quality, production outsourcing, the procurement mode, and supply chain emissions, that are significantly affected by taxes. (2) Four types of taxes, including the corporate income tax (CIT), tariffs, environmental taxes and the value-added tax (VAT), have obvious impacts on CBSC operations. (3) Four mainstream methodologies, i.e., mathematical models, empirical models, conceptual models and simulation models, have been applied to explore the tax effects in CBSC modeling. (4) The tax-saving opportunities in CBSC operations mainly come from the following five areas: CIT rate gaps in different regions, special tax regulations such as the tax cross-credit principle and arm’s length principle, regional trade agreements (RTAs), preferential tax policies and export VAT rebate policy. Finally, this research provides a framework to analyze the trade-offs between taxes and traditional CBSC modeling factors. The results can support enterprises in CBSC in dealing with the complex international tax policies. Full article
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20 pages, 335 KiB  
Article
International Logistics and Cross-Border E-Commerce Trade: Who Matters Whom?
by Yugang He, Renhong Wu and Yong-Jae Choi
Sustainability 2021, 13(4), 1745; https://doi.org/10.3390/su13041745 - 6 Feb 2021
Cited by 35 | Viewed by 13436
Abstract
Unlike previous papers on international logistics and cross-border e-commerce trade, this paper sets Organization for Economic Co-operation and Development (OECD) countries as an example to explore the dynamic interaction between international logistics and cross-border e-commerce trade. The panel data for the period 2000–2018 [...] Read more.
Unlike previous papers on international logistics and cross-border e-commerce trade, this paper sets Organization for Economic Co-operation and Development (OECD) countries as an example to explore the dynamic interaction between international logistics and cross-border e-commerce trade. The panel data for the period 2000–2018 will be employed to perform an empirical analysis via a host of econometric techniques, such as panel unit root tests, panel cointegration tests, panel causality tests and the panel vector error correction model. Incorporating with other control variables, we find that there is a long-term relationship between international logistics and cross-border e-commerce trade. Specifically speaking, in the long-run, international logistics has a positive and significant effect on cross-border e-commerce trade. However, in the short-run, international logistics has a negative and significant effect on cross-border e-commerce trade. Furthermore, the results suggest that deviation from a cointegration system of cross-border e-commerce trade and international logistics will lead to the cross-border e-commerce trade and international logistics changing within the range of approximately 2.2% to 47.2% in the next period. Therefore, referring to these findings, each OECD country’s government should take up corresponding policies to ensure the sustainable development of both international logistics and cross-border e-commerce trade. Full article
(This article belongs to the Special Issue Global and International Logistics)
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