Trade Facilitation for E-Commerce Export Clearance: Teaching Small and Medium Enterprises How to Fish

被引:1
|
作者
Yi, Ji-Soo [1 ]
机构
[1] Dankook Univ, Coll Business & Econ, Dept Int Trade, Yongin, South Korea
来源
JOURNAL OF KOREA TRADE | 2023年 / 27卷 / 03期
关键词
Cross-border e-commerce; Customs Risk Management; Trade Facilitation; Voluntary Compliance; TAX COMPLEXITY;
D O I
10.35611/jkt.2023.27.3.197
中图分类号
F [经济];
学科分类号
02 ;
摘要
Purpose - There is a paucity of literature dealing with exporters' compliance issues in e-commerce exports. This study aims to fill this gap in the literature by exploring customs initiatives to facilitate the e-commerce exports of small and medium-sized enterprises (SMEs) in the changed compliance environment. The central question of this study was divided into five subquestions: first regarding the pros and cons of trade facilitation measures for Korean e-commerce export clearance; second and third questions about risk and compliance management for facilitation fourth about instruments, the changes in Korean SME compliance burden in e-commerce exports, and ways to improve trade facilitation for e-commerce exports. Design/methodology - This study adopts a qualitative approach using a case study method to under-stand the SME experience in Korean e-commerce export compliance procedures. A qualitative method was selected to answer research questions requiring an in-depth understanding of the regulatory procedures of customs administration and exporters' compliance burden. Because this study addresses the changing compliance environment for which statistical data is insufficient, a quantitative method is considered inappropriate. Based on the approach, data were collected using multiple sources, including an extensive literature review, interviews, and field observations. Thematic pattern matching was applied to interpret the data. Findings - This study examined ways to support SMEs in the changed e-commerce export compliance environment. Facilitation measures for e-commerce exports have contributed to SME access to global markets, simplifying export clearance procedures, and saving exporters' compliance costs. However, such instruments are limited in promoting SME compliance capabilities to cope with intensified competition and strengthened controls over foreign exporters in cross-border e-commerce. Therefore, this study highlights the importance of reshaping facilitation measures for e-commerce exports based on risk and compliance management theories to a system encouraging exporters' voluntary compliance. Originality/value - This study's academic significance derives from verifying the relationship between trade facilitation instruments and risk and compliance management procedures using an actual case in Korea. It is also of practical importance in navigating the directions for improving facilitation measures for e-commerce exports in a changed compliance environment.
引用
收藏
页码:179 / 198
页数:20
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