A Tax Integrated Approach for Global Supply Chain Network Planning

Balaji, K.; Viswanadham, N.

doi:10.1109/tase.2008.923823

Cited by 22 publications

(16 citation statements)

References 17 publications

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“…Dado o objetivo do presente trabalho, foi feito um referencial específico acerca da relação entre cadeias produtivas e de suprimentos com a tributação, visto 97 ISSN 2175-8069, UFSC, Florianópolis, v. 13, n. 29, p. 91-112, mai./ago. 2016 que a literatura recente a respeito das cadeias de suprimentos dispende pouca atenção às questões fiscais (BALAJI;VISWANADHAM, 2008;WEBBER, 2011).…”

Section: Tributação Nas Cadeias De Suprimentosunclassified

O custo financeiro dos tributos sobre consumo nas cadeias de suprimento brasileiras: uma proposta metodológica

Costa

Chain

Carvalho

et al. 2016

R. Contemp. Contab.

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Entre as principais discussões fiscais no Brasil está o fato de os tributos indiretos onerarem sobremaneira os preços dos produtos e, consequentemente, influenciarem o padrão de consumo. Este trabalho teve o objetivo de propor um modelo para mensurar o custo financeiro dos tributos sobre consumo ao longo das cadeias de suprimentos e analisar a sensibilidade desse custo em relação ao tempo e ao valor agregado. Foram elaboradas equações com as incidências tributárias baseadas na legislação vigente, que foram aplicadas em uma cadeia de suprimentos simulada. Por fim, realizou-se uma análise de sensibilidade, por meio de regressão linear, em 200 cadeias hipotéticas. Essas análises corroboraram a tese de que quanto mais longa é a cadeia produtiva e quanto maior forem os valores agregados nos elos iniciais, maior será o custo financeiro. Pode-se concluir que o modelo é aplicável e que o custo financeiro dos tributos influencia o preço final de venda dos produtos.

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Section: Tributação Nas Cadeias De Suprimentosunclassified

O custo financeiro dos tributos sobre consumo nas cadeias de suprimento brasileiras: uma proposta metodológica

Costa

Chain

Carvalho

et al. 2016

R. Contemp. Contab.

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“…Balaji and Viswanadham [4] (2008) develop a tax-integrated model to determine whether it is in a company's interest to outsource material or pursue foreign direct investment (FDI). They consider an eight-stage supply chain for the manufacture of computers, with operations in two countries.…”

Section: Procurementmentioning

confidence: 99%

“…A hub-based model is also proposed, where firms may source their components from a regional hub and benefit from lower taxes, lower costs, and higher-quality freight handling. In their numerical example, Balaji and Viswanadham [4] show that it is optimal to outsource production to the country where cost is lowest, even when demand exists in both countries. It is also in the company's best interest to outsource production when demand is high and to use FDIs for echelons closest to the customer.…”

Section: Procurementmentioning

confidence: 99%

“…Only Gutierrez and Kouvelis [31] (1995) and Gonzalez Velarde and Laguna [26] (2004) include a combination of exchange rates and duties in their models, whereas Munson and Rosenblatt [55] (1997) and Balaji and Viswanadham [4] (2008) consider LCRs and tax planning, respectively. From these articles we see that there are a number of approaches to determine an optimal procurement strategy, depending on the emphasis a firm places on international factors.…”

Section: Critique and Prospectsmentioning

confidence: 99%

“…Similar remarks pertain to location decisions. When the nodes for production and distribution are already fixed, as they are in Gonzalez Velarde and Laguna [26] (2004) and in Balaji and Viswanadham [4] (2008), the model will often emphasize decisions on which products to produce in a particular plant, and the choice of DC through which they should flow to satisfy demand of specific customers. On the other hand, references such as Canel and Das [13] (2002), Kouvelis et al [41] (2004), and Hamad and Gualda [33] (2008) are essentially location models for global logistics and manufacturing.…”

Section: Notesmentioning

confidence: 99%

See 2 more Smart Citations

Logistics and Transportation in Global Supply Chains: Review, Critique, and Prospects

Bookbinder

Matuk²,

Ontario³

2009

Decision Technologies and Applications

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A supply chain denotes the series of operations by which raw materials are transformed into components, subassemblies, and finished goods, and then moved through a distribution system to the ultimate user or consumer of the item produced. Product transformation and storage occur at nodes of the network. When those are in different countries or areas of the world, logistics and transportation (between nodes) become even more important.In this tutorial, we review and compare a number of research papers. All are international in scope. Each article emphasizes one or more decisions or activities that distinguish a global supply chain. Some, such as location decisions and supplier selection, are important for domestic supply chains but are more complicated in the international arena. Major differences include border crossings and exchange rates. Other decisions, such as switching production from one country to another, are uniquely global and may depend upon tariffs, quotas, and local content restrictions.Following our rationale for the subset of literature that we chose, those articles are discussed, categorized, and compared in several complementary ways. An assessment is offered of the research conducted to date. Further studies that may be usefully undertaken are suggested.

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Optimal control applications and methods literature survey (No. 9)

2008

Optim Control Appl Methods

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A Tax Integrated Approach for Global Supply Chain Network Planning

Cited by 22 publications

References 17 publications

O custo financeiro dos tributos sobre consumo nas cadeias de suprimento brasileiras: uma proposta metodológica

O custo financeiro dos tributos sobre consumo nas cadeias de suprimento brasileiras: uma proposta metodológica

Logistics and Transportation in Global Supply Chains: Review, Critique, and Prospects

Optimal control applications and methods literature survey (No. 9)

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