Journal of State Economic Research
Vol. 1 No. 3 (2026): Journal of State Economic Research

Harmonizing Global Digital Trade: Integrating Tax Governance and Consumer Protection Regulatory Frameworks

Dipangshu Dev Chowdhury (Faculty of Management and Commerce , ICFAI University Tripura)
Nabaraj Bhowmik (Faculty of Management and Commerce, ICFAI University Tripura)



Article Info

Publish Date
08 Mar 2026

Abstract

Digital trade transformation creates deep structural dissonance within international law, clashing outdated normative systems against modern commercial realities. This study employs doctrinal legal research to examine the erosion of national tax bases and the degradation of consumer protection in cross-border transactions. Findings reveal that conventional taxation theories relying upon permanent establishment have become obsolete, thus facilitating aggressive profit shifting and fiscal injustice against developing nations. Simultaneously, consumers face systemic vulnerabilities due to information asymmetry, algorithmic manipulation, and a vacuum in extraterritorial redress mechanisms. Although multilateral initiatives like the OECD policies aim for regulatory harmonization, global governance remains trapped within continuous multilateral fragmentation. Consequently, this research proposes a reconstructive framework integrating Regulatory Technology, specifically Blockchain and Artificial Intelligence, alongside institutional capacity building and ethical platform governance. This holistic approach is absolutely essential to effectively bridge jurisdictional gaps and ensure an equitable, inclusive, and resilient global digital economy for future generations worldwide.

Copyrights © 2026






Journal Info

Abbrev

JSER

Publisher

Subject

Economics, Econometrics & Finance

Description

The Journal of State Economic Research (JSER) is a peer-reviewed, open-access journal dedicated to the publication of high-quality, original research in the fields of state and public economics. JSER provides a scholarly platform for researchers, academics, policymakers, and practitioners to ...