Abstract
This paper examines the role of regulation in eCustoms. We made use of a novel methodological approach, syntegration, to obtain the views of experts from government, businesses, technology providers and academics about barriers and drivers of eCustoms imlementation. During the syntegration workshop, regulation was perceived as both a barrier and a driver and in this paper we present the arguments of the participants on this issue. In our analysis, we attempt to discuss the practical value from the syntegration workshop by reflecting on the power of regulation when we move from a national to an international context which is the arena for eCustoms regulation. Our conclusion is that although at a national level regulation can be a powerful instrument for eCustoms implementation, the power of regulation fades to recommendations and soft law the more we move to an international level, and thus, making it a less powerful instrument for eCustoms implementation.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
References
AEO, http://ec.europa.eu/taxation_customs/customs/policy_issues/customs_security/inde_en.htm
Bjørn-Andersen, N., Razmerita, L., Henriksen, H.Z.: The Streamlining of Cross-Border Taxation Using IT -The Danish eExport Solution. In: Makolm, J., Orthofer, G. (eds.) E-Taxation: State & Perspectives, pp. 195–206. Trauner Verlag, Linz (2007)
Beer, S.: Beyond Dispute. The Invention of Team Syntegrity. Wiley, Chichester (1994)
Braithwaite, J., Coglianese, G., Levi-Faur, D.: Can Regulation and Governance make a Difference. Regulation and Governance 1(1), 1–7 (2007)
COM 51. Communication from the Commission to the Council, the European Parliament and the Economic and Social Committee Concerning a Strategy for the Customs Union (2001)
C-TPAT, http://www.cbp.gov/xp/cgov/import/commercial_enforcement/ctpat/
Damsgaard, J.: The Diffusion of Electronic Data Interchange: An Institutional and Organizational Analysis of Alternative Diffusion Patterns. PhD thesis R-96-2041, Aalborg University (1996)
Guzman, A.T.: The Design of International Agreements. The European Journal of International Law 16(4), 579–612 (2005)
Henriksen, H.Z., Andersen, K.V.: Diffusion of E-Commerce in Denmark: An Analysis of Institutional Intervention. Knowledge, Technology, and Policy 17(2), 63–81 (2004)
Henriksen, H.Z., Damsgaard, J.: Dawn of e-government - An institutional analysis of seven initiatives and their impact. Journal of Information Technology 22(1), 13–23 (2007)
Hillgenberg, H.: A Fresh Look at Soft Law. European Journal of International Law 10(3), 499–515 (1999)
Jaeger, B.: Digitale visioner – teknologien i politikerrollen [Digital visions – technology in the role of politicians]. In: Roller der rykker, Copenhagen, DJØF (2003)
King, J.L., Gurbaxani, V., Kraemer, K.L., McFarlan, F.W., Raman, K.S., Yap, C.S.: Institutional Factors in Information Technology Innovation. Information Systems Research 5(2), 139–169 (1994)
Kurnia, S., Johnston, R.B.: The Need of a Processual View of Inter-organizational Systems Adoption. Journal of Strategic Information Systems 9, 295–319 (2000)
Lee, S.M., Tan, X., Trimi, S.: Current practices of leading e-government countries. Communications of the ACM 48(10), 99–104 (2005)
Parker, C., Scott, C., Lacey, N., Braithwaite, J.: Introduction. In: Parker, C., Scott, C., Lacey, N., Braithwaite, J. (eds.) Regulating Law. Oxford University Press, Oxford (2004)
Rukanova, B., Henriksen, H.Z., Von Raesfeld, A., Stijn, E.J., Tan, Y.-H.: A Collective Action Perspective on Technological innovation in business/Government Networks. In: Proceedings of the ECIS 2007 (2007)
Teo, H.H., Tan, B.C.Y., Wei, K.K.: Organizational transformation using electronic data interchange: The case of TradeNet in Singapore. Journal of Management Information Systems 13(4), 139–165 (1997)
WCO Framework of Standards, http://www.wcoomd.org/files/1.%20Public%20files/PDFandDocuments/SAFE%20Framework_EN_2007_for_publication.pdf
Wilcocks, L.P., Lester, S.: Beyond the IT Productivity Paradox. Wiley, Chichester (1999)
Author information
Authors and Affiliations
Editor information
Rights and permissions
Copyright information
© 2008 Springer-Verlag Berlin Heidelberg
About this paper
Cite this paper
Henriksen, H.Z., Rukanova, B., Tan, YH. (2008). Pacta Sunt Servanda but Where Is the Agreement? The Complicated Case of eCustoms. In: Wimmer, M.A., Scholl, H.J., Ferro, E. (eds) Electronic Government. EGOV 2008. Lecture Notes in Computer Science, vol 5184. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-85204-9_2
Download citation
DOI: https://doi.org/10.1007/978-3-540-85204-9_2
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-540-85203-2
Online ISBN: 978-3-540-85204-9
eBook Packages: Computer ScienceComputer Science (R0)