Reducing distance friction via digital taxation - the Piraeus case

Yang, Zixuan (2025) Reducing distance friction via digital taxation - the Piraeus case. Advances in Economics, Management and Political Sciences, 219 (1). 137 - 142. ISSN 2754-1169

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Abstract

Focusing on the Port of Piraeus as a case of institutional innovation, this study explores how digital taxation reforms can diminish 'distance friction in maritime trade. By integrating Greek myDATA e-invoicing system with the ICISnet Customs single-window, a pre-clearance process markedly accelerates procedural flows and augments institutional trust in Port of Piraeus. Analytically, the study situates these outcomes within a Technology Organization Environment framework and a theory of institution-to-process-to-efficiency. The findings demonstrate that although initial friction may arise, sustained system stabilization delivers amplified efficiency, especially in transshipment hub contexts like Piraeus. Building on these insights, the paper proposes a cohesive strategy combining system-level enhancements. The strategies include UID pre-clearance benchmarks, frequent performance metrics, and crisis playbooks. This integrated model significantly advances digital Customs integration and offers a scalable road map for countries aiming for resilient and efficient port systems, even if the countries are outside the EU. Finally, several limitations are put forward to be studied in the future.

Item Type:	Article
Additional Information:	© 2025 The Authors
Divisions:	Economic History
Subjects:	H Social Sciences > HJ Public Finance H Social Sciences > HF Commerce T Technology > T Technology (General)
JEL classification:	H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General L - Industrial Organization > L9 - Industry Studies: Transportation and Utilities > L92 - Railroads and Other Surface Transportation: Autos, Buses, Trucks, and Water Carriers; Ports
Date Deposited:	10 Oct 2025 08:48
Last Modified:	10 Oct 2025 13:15
URI:	http://eprints.lse.ac.uk/id/eprint/129776

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