How to cite this paper
Shubailat, O., Al-Zaqeba, M., Madi, A & Khairi, K. (2024). Investigation the effect of digital taxation and digital accounting on customs efficiency and port sustainability.International Journal of Data and Network Science, 8(1), 61-68.
Refrences
Ababneh, A., Almarashdah, M., Jebril, I., Al-Zaqeba, M., & Assaf, N. (2023). Driving sustainable supply chains: Blockchain-enabled eco-efficiency for resilient customs ports. Uncertain Supply Chain Management, 11(4), 1719-1734.
Abdul Aleem, B. (2022). The Impact of Bank Tawarruq Financing on Saudi Banks. Al-Zaytoonah University of Jordan Journal for Legal studies, 3(1), 38-56. doi:10.15849/ZUJJLS.220330.03
Alflaieh, M. T. (2022). Electronic Fraud in the Context of E-Commerce under Jordanian Legislation. Al-Zaytoonah University of Jordan Journal for Legal studies, 3(3), 67-82. doi:10.15849/ZUJJLS.221130.04
Alsharari, N. M., & Ikem, F. (2023). Digital accounting systems and information technology in the public sector: mutual inter-action. Journal of Systems and Information Technology, 25(1), 53-73.
Al-Zaqeba, M. A. A., & Al-Rashdan, M. T. (2020). Extension of the TPB in tax compliance behavior: The role of moral inten-sity and customs tax. International Journal of Scientific and Technology Research, 9(4), 227-232.
Al-Zaqeba, M. A. A., Abdul Hamid, S., Ineizeh, N. I., Hussein, O. J., & Albawwat, A. H. (2022). The effect of corporate gov-ernance mechanisms on earnings management in Malaysian manufacturing companies. Asian Economic and Financial Re-view.
Andayani, E. (2021). The impact of tax avoidance, sustainability report disclosure, and earnings management on firm value in the digital era with corporate governance as a moderating variables. International Journal of Contemporary Account-ing, 3(2), 115-132.
Bisogno, M., Nota, G., Saccomanno, A., & Tommasetti, A. (2015). Improving the efficiency of Port Community Systems through integrated information flows of logistic processes. International Journal of Digital Accounting Research, 15.
Chen, R. (2019). Policy and regulatory issues with digital businesses. World Bank Policy Research Working Paper, (8948).
Dal Maso, A. (2019). The evolution of Data Governance: a tool for an improved and enhanced decision-making process.
Dilyard, J., Zhao, S., & You, J. J. (2021). Digital innovation and Industry 4.0 for global value chain resilience: Lessons learned and ways forward. Thunderbird International Business Review, 63(5), 577-584.
Dmitriev, A. V. (2019). Digital technologies of transportation and logistics systems visibility. Strategic decisions and risk management, 10(1), 20-26.
Fanea-Ivanovici, M., Muşetescu, R. C., Pană, M. C., & Voicu, C. (2019). Fighting corruption and enhancing tax compliance through digitization: Achieving sustainable development in Romania. Sustainability, 11(5), 1480.
Fjord, L. B., & Schmidt, P. K. (2023). The Digital Transformation of Tax Systems Progress, Pitfalls, and Protection in a Dan-ish Context. Ind. J. Global Legal Stud., 30, 227.
George, G., & Schillebeeckx, S. J. (2022). Digital transformation, sustainability, and purpose in the multinational enter-prise. Journal of World Business, 57(3), 101326.
Gruchmann, T., Pratt, N., Eiten, J., & Melkonyan, A. (2020). 4PL digital business models in sea freight logistics: The case of Freighthub. Logistics, 4(2), 10.
Hamour, H., ALensou, J., Abuzaid, A., Alheet, A., Madadha, S., & Al-Zaqeba, M. (2023). The effect of strategic intelligence, effective decision-making and strategic flexibility on logistics performance. Uncertain Supply Chain Management, 11(2), 657-664.
Kachanova, L., Kuzminova, O., Saadulayeva, T., Kuzminov, V., & Buttaeva, S. (2023). Customs and logistics activities in en-suring financial and economic security. In E3S Web of Conferences (Vol. 381). EDP Sciences.
Kartysheva, Y. A. (2021). Digital Customs Services and Its Efficiency.
Kästik, T. (2019a). Digital Transformation Lessens Administrative Burden for Enterprises: the Case Study of Estonian Tax and Customs Board. EGOV-CeDEM-ePart 2019, 151.
Kästik, T. (2019, Aprilb). The impact of digital governance on the business environment: The case of Estonian tax and cus-toms board. In Proceedings of the 12th International Conference on Theory and Practice of Electronic Governance (pp. 472-474).
Kim, S. B., & Kim, D. (2020). ICT implementation and its effect on public organizations: The case of digital customs and risk management in Korea. Sustainability, 12(8), 3421.
Klievink, B., Bharosa, N., & Tan, Y. H. (2016). The collaborative realization of public values and business goals: Governance and infrastructure of public–private information platforms. Government information quarterly, 33(1), 67-79.
Kuchkarov, X. (2022). Factors For Improving Customs Services In Economic Management. Galaxy International Interdiscipli-nary Research Journal, 10(3), 760-762.
Liao, R., Liu, W., & Yuan, Y. (2023). Resilience Improvement and Risk Management of Multimodal Transport Logistics in the Post–COVID-19 Era: The Case of TIR-Based Sea–Road Multimodal Transport Logistics. Sustainability, 15(7), 6041.
Liu, J., Zhang, H., & Zhen, L. (2023a). Blockchain technology in maritime supply chains: Applications, architecture and chal-lenges. International Journal of Production Research, 61(11), 3547-3563.
Liu, Y. B., Deng, W. F., Luo, K., & Tang, M. Y. (2023b). Impact of Environmental Taxation on Financial Performance of En-ergy-Intensive Firms: The Role of Digital Transformation.
Malkawi, R., Alzaqebah, M., Al-Yousef, A., & Abul-Huda, B. (2019). The impact of the digital storytelling rubrics on the so-cial media engagements. International Journal of Computer Applications in Technology, 59(3), 269-275.
Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, 150, 119751.
McManus, T. (2008). The business strategy/corporate social responsibility “mash‐up”. Journal of Management Develop-ment, 27(10), 1066-1085.
Mpofu, F. Y. (2023). Digital Entrepreneurship, Taxation of the Digital Economy, Digital Transformation, and Sustainable Development in Africa. The Fourth Industrial Revolution in Africa: Exploring the Development Implications of Smart Tech-nologies in Africa, 193-219.
Rabbani, M. R., Bashar, A., Nawaz, N., Karim, S., Ali, M. A. M., Rahiman, H. U., & Alam, M. S. (2021). Exploring the role of islamic fintech in combating the aftershocks of covid-19: The open social innovation of the Islamic financial sys-tem. Journal of Open Innovation: Technology, Market, and Complexity, 7(2), 136.
Raza, Z., Woxenius, J., Vural, C. A., & Lind, M. (2023). Digital transformation of maritime logistics: Exploring trends in the liner shipping segment. Computers in Industry, 145, 103811.
Rukanova, B., van Engelenburg, S., Ubacht, J., Tan, Y. H., Geurts, M., Sies, M., ... & van Dijk, D. (2023). Public value crea-tion through voluntary business to government information sharing enabled by digital infrastructure innovations: a frame-work for analysis. Government Information Quarterly, 40(2), 101786.
Senyo, P. K., Effah, J., & Osabutey, E. L. (2021). Digital platformisation as public sector transformation strategy: A case of Ghana's paperless port. Technological Forecasting and Social Change, 162, 120387.
Vorotyntseva, T., Levinskaya, E., Skudalova, T., Kudryavitskaya, T., & Nikulin, A. (2020, December). International trade and customs operations in digital era. In Proceedings of the International Conference Digital Age: Traditions, Modernity and Innovations (ICDATMI 2020) (pp. 40-44). Atlantis Press.
Wang, F., & Ye, L. (2023). Digital Transformation and Export Quality of Chinese Products: An Analysis Based on Innovation Efficiency and Total Factor Productivity. Sustainability, 15(6), 5395.
Wang, Y., Hulstijn, J., & Tan, Y. H. (2016). Data quality assurance in international supply chains: an application of the value cycle approach to customs reporting. International Journal of Advanced Logistics, 5(2), 76-85.
Wang, Y., Wu, Q., & Razi, U. (2023). Drivers and mitigants of resources consumption in China: Discovering the role of digital finance and environmental regulations. Resources Policy, 80, 103180.
Zasko, V., Sidorova, E., Komarova, V., Boboshko, D., & Dontsova, O. (2021). Digitization of the Customs Revenue Admin-istration as a Factor of the Enhancement of the Budget Efficiency of the Russian Federation. Sustainability, 13(19), 10757.
Zobi, M., Al-Zaqeba, M., & Jarah, B. (2023). Taxation and customs strategies in Jordanian supply chain management: Shap-ing sustainable design and driving environmental responsibility. Uncertain Supply Chain Management, 11(4), 1859-1876.
Abdul Aleem, B. (2022). The Impact of Bank Tawarruq Financing on Saudi Banks. Al-Zaytoonah University of Jordan Journal for Legal studies, 3(1), 38-56. doi:10.15849/ZUJJLS.220330.03
Alflaieh, M. T. (2022). Electronic Fraud in the Context of E-Commerce under Jordanian Legislation. Al-Zaytoonah University of Jordan Journal for Legal studies, 3(3), 67-82. doi:10.15849/ZUJJLS.221130.04
Alsharari, N. M., & Ikem, F. (2023). Digital accounting systems and information technology in the public sector: mutual inter-action. Journal of Systems and Information Technology, 25(1), 53-73.
Al-Zaqeba, M. A. A., & Al-Rashdan, M. T. (2020). Extension of the TPB in tax compliance behavior: The role of moral inten-sity and customs tax. International Journal of Scientific and Technology Research, 9(4), 227-232.
Al-Zaqeba, M. A. A., Abdul Hamid, S., Ineizeh, N. I., Hussein, O. J., & Albawwat, A. H. (2022). The effect of corporate gov-ernance mechanisms on earnings management in Malaysian manufacturing companies. Asian Economic and Financial Re-view.
Andayani, E. (2021). The impact of tax avoidance, sustainability report disclosure, and earnings management on firm value in the digital era with corporate governance as a moderating variables. International Journal of Contemporary Account-ing, 3(2), 115-132.
Bisogno, M., Nota, G., Saccomanno, A., & Tommasetti, A. (2015). Improving the efficiency of Port Community Systems through integrated information flows of logistic processes. International Journal of Digital Accounting Research, 15.
Chen, R. (2019). Policy and regulatory issues with digital businesses. World Bank Policy Research Working Paper, (8948).
Dal Maso, A. (2019). The evolution of Data Governance: a tool for an improved and enhanced decision-making process.
Dilyard, J., Zhao, S., & You, J. J. (2021). Digital innovation and Industry 4.0 for global value chain resilience: Lessons learned and ways forward. Thunderbird International Business Review, 63(5), 577-584.
Dmitriev, A. V. (2019). Digital technologies of transportation and logistics systems visibility. Strategic decisions and risk management, 10(1), 20-26.
Fanea-Ivanovici, M., Muşetescu, R. C., Pană, M. C., & Voicu, C. (2019). Fighting corruption and enhancing tax compliance through digitization: Achieving sustainable development in Romania. Sustainability, 11(5), 1480.
Fjord, L. B., & Schmidt, P. K. (2023). The Digital Transformation of Tax Systems Progress, Pitfalls, and Protection in a Dan-ish Context. Ind. J. Global Legal Stud., 30, 227.
George, G., & Schillebeeckx, S. J. (2022). Digital transformation, sustainability, and purpose in the multinational enter-prise. Journal of World Business, 57(3), 101326.
Gruchmann, T., Pratt, N., Eiten, J., & Melkonyan, A. (2020). 4PL digital business models in sea freight logistics: The case of Freighthub. Logistics, 4(2), 10.
Hamour, H., ALensou, J., Abuzaid, A., Alheet, A., Madadha, S., & Al-Zaqeba, M. (2023). The effect of strategic intelligence, effective decision-making and strategic flexibility on logistics performance. Uncertain Supply Chain Management, 11(2), 657-664.
Kachanova, L., Kuzminova, O., Saadulayeva, T., Kuzminov, V., & Buttaeva, S. (2023). Customs and logistics activities in en-suring financial and economic security. In E3S Web of Conferences (Vol. 381). EDP Sciences.
Kartysheva, Y. A. (2021). Digital Customs Services and Its Efficiency.
Kästik, T. (2019a). Digital Transformation Lessens Administrative Burden for Enterprises: the Case Study of Estonian Tax and Customs Board. EGOV-CeDEM-ePart 2019, 151.
Kästik, T. (2019, Aprilb). The impact of digital governance on the business environment: The case of Estonian tax and cus-toms board. In Proceedings of the 12th International Conference on Theory and Practice of Electronic Governance (pp. 472-474).
Kim, S. B., & Kim, D. (2020). ICT implementation and its effect on public organizations: The case of digital customs and risk management in Korea. Sustainability, 12(8), 3421.
Klievink, B., Bharosa, N., & Tan, Y. H. (2016). The collaborative realization of public values and business goals: Governance and infrastructure of public–private information platforms. Government information quarterly, 33(1), 67-79.
Kuchkarov, X. (2022). Factors For Improving Customs Services In Economic Management. Galaxy International Interdiscipli-nary Research Journal, 10(3), 760-762.
Liao, R., Liu, W., & Yuan, Y. (2023). Resilience Improvement and Risk Management of Multimodal Transport Logistics in the Post–COVID-19 Era: The Case of TIR-Based Sea–Road Multimodal Transport Logistics. Sustainability, 15(7), 6041.
Liu, J., Zhang, H., & Zhen, L. (2023a). Blockchain technology in maritime supply chains: Applications, architecture and chal-lenges. International Journal of Production Research, 61(11), 3547-3563.
Liu, Y. B., Deng, W. F., Luo, K., & Tang, M. Y. (2023b). Impact of Environmental Taxation on Financial Performance of En-ergy-Intensive Firms: The Role of Digital Transformation.
Malkawi, R., Alzaqebah, M., Al-Yousef, A., & Abul-Huda, B. (2019). The impact of the digital storytelling rubrics on the so-cial media engagements. International Journal of Computer Applications in Technology, 59(3), 269-275.
Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, 150, 119751.
McManus, T. (2008). The business strategy/corporate social responsibility “mash‐up”. Journal of Management Develop-ment, 27(10), 1066-1085.
Mpofu, F. Y. (2023). Digital Entrepreneurship, Taxation of the Digital Economy, Digital Transformation, and Sustainable Development in Africa. The Fourth Industrial Revolution in Africa: Exploring the Development Implications of Smart Tech-nologies in Africa, 193-219.
Rabbani, M. R., Bashar, A., Nawaz, N., Karim, S., Ali, M. A. M., Rahiman, H. U., & Alam, M. S. (2021). Exploring the role of islamic fintech in combating the aftershocks of covid-19: The open social innovation of the Islamic financial sys-tem. Journal of Open Innovation: Technology, Market, and Complexity, 7(2), 136.
Raza, Z., Woxenius, J., Vural, C. A., & Lind, M. (2023). Digital transformation of maritime logistics: Exploring trends in the liner shipping segment. Computers in Industry, 145, 103811.
Rukanova, B., van Engelenburg, S., Ubacht, J., Tan, Y. H., Geurts, M., Sies, M., ... & van Dijk, D. (2023). Public value crea-tion through voluntary business to government information sharing enabled by digital infrastructure innovations: a frame-work for analysis. Government Information Quarterly, 40(2), 101786.
Senyo, P. K., Effah, J., & Osabutey, E. L. (2021). Digital platformisation as public sector transformation strategy: A case of Ghana's paperless port. Technological Forecasting and Social Change, 162, 120387.
Vorotyntseva, T., Levinskaya, E., Skudalova, T., Kudryavitskaya, T., & Nikulin, A. (2020, December). International trade and customs operations in digital era. In Proceedings of the International Conference Digital Age: Traditions, Modernity and Innovations (ICDATMI 2020) (pp. 40-44). Atlantis Press.
Wang, F., & Ye, L. (2023). Digital Transformation and Export Quality of Chinese Products: An Analysis Based on Innovation Efficiency and Total Factor Productivity. Sustainability, 15(6), 5395.
Wang, Y., Hulstijn, J., & Tan, Y. H. (2016). Data quality assurance in international supply chains: an application of the value cycle approach to customs reporting. International Journal of Advanced Logistics, 5(2), 76-85.
Wang, Y., Wu, Q., & Razi, U. (2023). Drivers and mitigants of resources consumption in China: Discovering the role of digital finance and environmental regulations. Resources Policy, 80, 103180.
Zasko, V., Sidorova, E., Komarova, V., Boboshko, D., & Dontsova, O. (2021). Digitization of the Customs Revenue Admin-istration as a Factor of the Enhancement of the Budget Efficiency of the Russian Federation. Sustainability, 13(19), 10757.
Zobi, M., Al-Zaqeba, M., & Jarah, B. (2023). Taxation and customs strategies in Jordanian supply chain management: Shap-ing sustainable design and driving environmental responsibility. Uncertain Supply Chain Management, 11(4), 1859-1876.