The impact of government subsidy and tax policy on the competitive decision-making of remanufacturing supply chains

Zhen, Li; Zheng, Wei; Meng, Qingfeng; Jin, Shuai

doi:10.1080/19397038.2018.1449031

Cited by 19 publications

(14 citation statements)

References 27 publications

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“…Tax audit is a series of activities, namely collecting and processing data, data or evidence information carried out objectively and professionally in accordance with the standard compliance tax audit examination examination aimed at implementing the provisions contained in applicable tax laws Dulleck et al, 2016). Tax audits are measured by (a) taxpayer accounting checks, (b) examination of records and documents, (c) interviews and physical testing, (d) cross-testing with third parties, (e) promising something with the examiner's decision (Suhendra, 2010) Taxpayer awareness Taxpayer awareness is the behavior or attitude of an object which involve assumptions and feelings and a tendency to act on the object (Li et al, 2018). Thus it can be said that the awareness of taxpayers in paying taxes is a taxpayer's behavior in the form of views or feelings involving knowledge, beliefs, and reasoning along with a tendency to act according to the rules given by the system and the tax provisions, (Riahi- Belkaoui, 2004;Muliari & Setiawan, 2011;Christian & Alm, 2014: Castro & Scartascini, 2015.…”

Section: Tax Auditmentioning

confidence: 99%

Effects of taxpayer compliance with taxpayer consciousness as intervening variable

Lallo¹

2019

ASSRJ

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This study analyzes (1) the effect of tax authorities services on taxpayer awareness; (2) the effect of tax sanctions on taxpayer awareness; (3) the effect of tax audits on taxpayer awareness; (4) the effect of taxpayer awareness on mandatory compliance; (5) the effect of tax authorities services on taxpayer compliance; (6) the effect of sanctions on taxpayer compliance; (7) the effect of tax audits on taxpayer compliance; (8) the role of mediating the awareness of taxpayers in the influence of tax authorities services on taxpayer compliance; (9) the role of mediating the awareness of taxpayers in the effect of tax sanctions on taxpayer compliance; (10) the role of mediating taxpayer awareness in the effect of tax audits on taxpayer compliance. The population of this study is an individual taxpayer who performs free work registered at the North, South and West Makassar Primary Tax Office with 234.104 effective taxpayers still active. The research sample was 100 active taxpayers in the regional office of the directorate general of taxes in South Sulawesi. The sampling technique is purposive sampling. Data were analyzed using the Structural Equation Modeling method with the help of the Smart-PLS 3.0 program. The results of the study show that tax sanctions and tax audits have a direct or indirect effect on taxpayer compliance, while the services of tax authorities do not affect direct or indirect taxpayer compliance. The interesting result in this study is that the service of the tax authorities is not significant towards taxpayer compliance, but the positive influence fully mediates the effect of tax authority's services on taxpayer compliance through taxpayer awareness.

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Section: Tax Auditmentioning

confidence: 99%

Effects of taxpayer compliance with taxpayer consciousness as intervening variable

Lallo¹

2019

ASSRJ

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“…should satisfy all 0 L  , so the values of 1 2 1 2 (26), (27), we can obtain the EPE of government and enterprise for remanufactured product production investment and the optimal environmental protection subsidy proportion of government to enterprise, as shown in formula (20), (21), (22). By substituting 1 2 1 2 , , g g , f f…”

Section: B Stackelberg Master-slave Game Modelmentioning

confidence: 99%

“…It found that government subsidy efectively stimulates the demand for remanufactured products, reduces the price of both new and remanufactured products, and promotes the remanufacturing industry. Wei et al [21] considered a two-period competition model of a remanufacturing supply chain consisting of three members: a new product manufacturer, a recycler and a remanufacturer. With consumer awareness of environmental protection taken into account, the effects of government subsidy and tax and their asymmetric use on manufacturers' and remanufacturers' decision-making variables and competitive performance have been analyzed.…”

Section: Introductionmentioning

confidence: 99%

Analysis of Environmental Policy’s Impact on Remanufacturing Decision Under the Effect of Green Network Using Differential Game Model

et al. 2020

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Consumers' environmental protection awareness promotes the quality of green products produced by remanufacturers, which requires higher input cost and more efforts but wins environmental reputation in return. In order to encourage remanufacturers to produce products with less pollution, government enacts environmental policy to subsidy the production of remanufacturing. This paper aims to analyze the impact of subsidy on remanufacturing decision and identify the optimal decisions under the effect of green network using a differential game model. First, both government and remanufacturer's cost functions are established with their own environmental effort, respectively. Then, their benefit functions are built to represent their own reward, in which multiple factors are taken into account including but not limited to the environmental reputation of remanufacturer and consumers' demand for remanufactured products. Using the models of Nash-non cooperative game, Stackelberg master-slave game and cooperative game, their benefits are calculated and compared. The equilibrium results show that the improvement level of products' environmental quality is equal to the level of subsidies, and subsidies will increase with the improvement of products' environmental quality. In addition, with the support of the government, remanufactures are able to produce the most environmentally friendly products with the most benefit. Finally, a case study is given to prove the theorems obtained in this paper.

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“…Some of which include: production and lead times (Polotski et al, 2017;Inderfurth and van der Laan, 2001;Kiesmüller, 2003;Kiesmüller and Minner, 2003;Van der Laan et al, 1999); optimization procedures for inventory levels and economic order quantity (Okuda et al, 2018;Kilic et al, 2018;Kiesmüller and Van der Laan, 2001;Koh et al, 2002;Teunter, 2001); comparison between push and pull strategies (Van der Laan and Salomon, 1997;Van der Laan and Teunter, 2006); capacity planning (Sun et al, 2018;Georgiadis et al, 2006;Vlachos et al, 2007) and economic and environmental impact (de Vicente Bittar, 2018;Van Loon and Van Wassenhove, 2018). In addition, the previous studies examined the relationships between government monetary incentive strategies and remanufacturing Wang et al, 2018;Li et al, 2018). Mitra and Webster (2008) and Atasu et al (2009) examined the relevance of recycling regulations.…”

Section: Literature Reviewmentioning

confidence: 99%

Revisiting green packaging from a cost perspective

Singh

Pandey

2019

BIJ

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Purpose The purpose of this paper is to explore green packaging from the process dimension. Specifically, it focuses on understanding the behavior of costs associated with installing green packaging infrastructure. Design/methodology/approach The study used system dynamics to design the model. The model was tested on three industries employed in manufacturing glass bottles to generalize the result. Findings The study concludes that cost of remanufacturing which initially is higher because of recollection phases and reverse logistics costs eventually becomes lower than new manufacturing as soon as system achieves stability and continues to follow the same trend over the period of time. Practical implications The study put forwards an explanation to the concerns of manufacturers who were unwilling to install green packaging or remanufacturing infrastructure into their operations because of several cost- and risk-related dilemmas. Originality/value The study extends the academic literature by answering the queries raised by Kassaye and Holloway (2015).

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The impact of government subsidy and tax policy on the competitive decision-making of remanufacturing supply chains

Cited by 19 publications

References 27 publications

Effects of taxpayer compliance with taxpayer consciousness as intervening variable

Effects of taxpayer compliance with taxpayer consciousness as intervening variable

Analysis of Environmental Policy’s Impact on Remanufacturing Decision Under the Effect of Green Network Using Differential Game Model

Revisiting green packaging from a cost perspective

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