Purpose - Identify the relationship between the amount of taxes and their payment by a digital enterprise and develop recommendations for improving the quality of e-commerce taxation. Research methodology - On the basis of dialectical and systematic methods, the influence of the amount of the...

This study aims at shedding light on how e-commerce contributes to climate change in European Union countries. To explore this relationship, we introduced a novel index designed to measure the evolution of climate change as the dependent variable, while considering e-commerce activities as the...

Determining the optimal portfolio is important in the investment process because it includes the selection of appropriate fund allocation to manage financial risk effectively. Although risk cannot be entirely eliminated, it is managed through strategic allocation based on investor preferences....

The complexity of consumer free-riding behavior is a current significant problem, as modern online purchasing channels sharply compete with the traditional ones. The purpose of this study is to examine the impact of showrooming behavior by free-rider consumers on product valuation within a...

Purpose: To ensure customer satisfaction, e-retailers have focused on providing a last-mile service that includes time windows. Due to the sustainable challenge this posed, the purpose of this article is to define a method that can be used to evaluate the impact of time windows on sustainability...

This article presents a comprehensive analysis of the European Union's e-commerce market within the context of the COVID-19 pandemic. It examines the correlation between demographic factors and the territorial convergence of e-commerce activities across EU member states. By leveraging empirical...

International trade is increasingly facilitated by e-commerce platforms, fostering user-generated content through customer reviews, which can be analysed using sentiment analysis to uncover the customer experience. This study applies aspect-based sentiment analysis with the GPT-3 Davinci version...

Digital trade is one of the promising areas for the African Continental Free Trade Area (AfCFTA) and a factor of success of the African Union Digital Transformation Strategy (DTS) for Africa (2020-2030). However, the benefits of digital trade are not automatic and require an adequate regulatory...

With the development of network technology, electronic money as a payment and settlement tool based on the network has been developing at an unprecedented speed. Based on the background of e-commerce, this study uses the data from June 2012 to June 2022 to establish a vector autoregressive model...

Drawing on the rich firm-level enterprise survey dataset of more than 58,000 small enterprises in 39 developing and emerging economies, this study investigates gender disparities in firms' financial fragility, credit demand, and credit provision during the COVID-19 pandemic, and the role of...

The productivity of Indonesian agri-food, especially rice, has been declining over the last decade. A decreasing emphasis on technology innovation and dissemination has been cited as a possible cause of this problem. Information and communication technologies (ICTs) can play a crucial role in...

Requiring firms, rather than individuals, to remit sales taxes improves tax compliance. In the U.S., this shift toward firm-based remittance rules for remote purchases occurred gradually after South Dakota v. Wayfair. Using comprehensive and high-frequency local sales tax revenue data, we show...

The adoption of financial technology (fintech) has the potential to make banking and financial services more accessible and convenient for all, but there are significant barriers preventing the adoption of fintech by street vendors and hawkers in India. This study aims to identify and analyse...

This paper investigates the impact of four demographic variables and four perceptual drivers identified through a review of the existing literature on adopting subscription-based e-commerce models. Seven hypotheses were tested on a convenience sample of 202 respondents from Croatia. Significant...

In many municipalities in Colombia, the diffusion of electronic commerce (e-commerce) and the expansion of internet coverage have led to economic development. However, some rural regions and municipalities still have limited access to this technology, and its benefits have not been fully...

Many studies have considered online consumer behaviour topics. The growth of e-commerce and social media leads us to examine their effects on online customer behaviour, especially online impulsive buying behaviour. In addition, online customers buying commercial and social enterprise (SE)...

With the growing number of mobile device users and the rise of engaging social media platforms, the mobile advertising industry is evolving rapidly, presenting marketers with new challenges in reaching customers while maintaining positive attitudes toward advertising. In this paper, we...

Rapid digitalization and explosive growth of e-commerce have elevated the need for effective supply chain and logistics management in the online retail sector. Consequently, third-party logistics (3PL) providers are becoming indispensable to online retailers as a way to satisfy customers'...

This study attempts to examine the role of health consciousness and Covid-19 protocol on attitude towards online shopping followed by its effect on purchase intention. The framework of the study is derived from TPB theory. Data for the study are collected from the online shoppers during the...