Impact of Goods and Services Tax on Supply Chain Management

Dhar, Kuldeep; Khandelwal, Utkal

doi:10.1177/22785337211015403

Cited by 2 publications

(4 citation statements)

References 32 publications

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“…Government trade policies influence supply chain performance in different ways. According to Conceptually, Dhar and Khandelwal (2021) investigated how taxes affect supply chain performance, concentrating solely on the impact of service taxes and the moderating effects of the goods and services tax (GST) environment. Many of these studies have concentrated on developed countries and fast-growing economies.…”

Section: Statement Of the Problemmentioning

confidence: 99%

“…Many of these studies have concentrated on developed countries and fast-growing economies. For instance, Dhar and Khandelwal (2021) did a study in the UK. Further, Kasiewicz Kurklioski (2014) conducted a study in Poland focusing on the role of government policies on the supply chain performance of logistics companies.…”

Section: Statement Of the Problemmentioning

confidence: 99%

“…This is why it is called the anchoring theory. Dhar and Khandelwal (2021) examined the impact of taxation policy on supply chain management by logistic firms. The study adopted Porter's value chain model.…”

Section: Theoretical and Empirical Reviewmentioning

confidence: 99%

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Determinants for Government Trade Policies and Performance of Logistic Firms in Mombasa County, Kenya

CHAO,

CHEGE, PhD

2023

strategicjournals.com

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Logistics firms are among the companies that have embraced supply chain performance and have made a lot of progress in terms of service delivery. There is decline in terms of service delivery and customer satisfaction. The study examined effect of government trade policies on the supply chain performance of logistics firms based in Mombasa County, Kenya. The specific objectives of the study were; to examine the effect of advance taxation policy, licensing policy, price control, and tariff policy on the supply chain performance of logistics firms. The theory of constraint and Porter's value chain theory guided the study. The target population was 8 logistics firms based in Mombasa County. The study employed a descriptive research design. The respondents include top management staff, middle management staff, and lower management staff of the logistics firms. Taro Yamane's formula was employed to calculate a sample size, which was 120 respondents Questionnaires with open ended question was used to gather primary data. For the quantitative data collected a multiple linear regression model was conducted to examine the relationship between study variables Tables, pie charts, and graphs were used to present the findings for easy comprehension and interpretation. Based on the findings, the Government trade policies were found to influence the supply chain performance of logistic companies in Mombasa County, Kenya. Different variables depicted varied influences on the dependent variable. Two variables that is Licensing policy and price control depicted a positive influence supply chain performance (0.137, and 0.130). While the other two taxation policy and tariff policies negative influenced on the supply chain performance (-0.150 and -0.295). The results recommended policies guiding the taxation and government tariffs. Moreover, licensing policy and price control should be enhanced for more favourable outcomes. The findings may be important to government policymakers in formulating appropriate policies guiding logistics firms. The study omitted other trade barriers such as quota systems and subsidies thus further study can be done to consider these trade barriers and establish their influence of the supply chain performance of logistics companies. Lastly, to ensure research is done under ethical conditions, privacy of respondents and treating collected data with a lot of integrity was considered.

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Section: Statement Of the Problemmentioning

confidence: 99%

Section: Statement Of the Problemmentioning

confidence: 99%

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Determinants for Government Trade Policies and Performance of Logistic Firms in Mombasa County, Kenya

CHAO,

CHEGE, PhD

2023

strategicjournals.com

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“…GST has also significantly impacted the Indian supply chain recently, mainly on the truck transport logistics (Shokeen et al ., 2017). Studies have suggested that with the GST and the dismantling of state border checks, the truck turnaround has been reduced by 20% ( Dhar and Khandelwal, 2022).…”

Section: Introductionmentioning

confidence: 99%

An optimization model for the downstream supply chain network, considering consolidated warehouses and the selection of transportation mode

Mishra,

Dutta,

Gottipalli

2023

IJPPM

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PurposeThe supply chain (SC) of the fast-moving consumer goods (FMCG) sector in India witnessed a significant change soon after introducing the Goods and Services Tax (GST). With the initiation of this tax, companies started moving from individual state-wise warehouses to consolidation warehouses model to save costs. This paper proposes a model that frames a mathematical formulation to optimize the distribution network in the downstream SC by considering the complexities of multi-product lines, multi-transport modes and consolidated warehouses.Design/methodology/approachThe model is designed as mixed-integer linear programming (MILP), and an algorithm is developed that works on the feedback loop mechanism. It optimizes the transportation and warehouses rental costs simultaneously with impact analysis.FindingsTotal cost is primarily influenced by the critical factor transportation price rather than the warehouse rent. The choice of warehouses at prime locations was a trade-off between a lower distribution cost and higher rent tariffs.Research limitations/implicationsThe study enables FMCG firms to plan their downstream SC efficiently and to be in line with the recent trend of consolidation of warehouses. The study will help SC managers solve complexities such as multi-product categories, truck selection and consolidation warehouse selection problems and find the optimum value for each.Originality/valueThe issues addressed in the proposed work are transporting products with different sizes and weights, selecting consolidated warehouses, selecting suitable vehicles for transportation and optimizing distance in the distribution network by considering consolidated warehouses.

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Impact of Goods and Services Tax on Supply Chain Management

Cited by 2 publications

References 32 publications

Determinants for Government Trade Policies and Performance of Logistic Firms in Mombasa County, Kenya

Determinants for Government Trade Policies and Performance of Logistic Firms in Mombasa County, Kenya

An optimization model for the downstream supply chain network, considering consolidated warehouses and the selection of transportation mode

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