Purpose – In today’s competitive and rapidly changing environment multinational firms face an increased challenge to design efficient global supply chain structures. However, international flows entail tax-related elements (e.g. duties, tariffs, and tax rates) that should be adequately managed alongside logistics ones. So far, the adoption of a holistic perspective that encompasses both the logistics and fiscal domains still seems limited. The purpose of this thesis is to better understand the interface between the two domains, by exploring mutual impacts and deepening the interaction with customs authorities. Design, methodology and approach – A two-step methodology was adopted. First, a literature review was conducted to develop an in-depth knowledge about the topic and to find out the main research gaps. Subsequently, single case research was developed. The thesis explored a leading company with a global footprint and a wide European distribution network, to validate and to extend the insights build on the basis of the literature. Findings – The mutual interdependence between logistics and fiscal elements is high. The adoption of cross-functional perspective is crucial to model efficient and effective supply chains. The main outputs are: (1) the inclusion of preferential origin, tax arbitrage, and customs duties, taking a holistic perspective is crucial for the companies of this era; (2) flexibility in leveraging on supply chain capacities is fundamental to achieve efficiency and effectiveness; (3) the obtainment of specific certifications (e.g. AEO) are fundamental prerequisites to be competitive on the market. Originality/value – The case shows in a practical and simple way how the active management of tax and customs components can have great benefits in terms of control, safety and efficiency. Moreover, this research field is still in its infancy. This thesis could thus foster further research, not only leveraging qualitative methods but also developing quantitative approaches that could increase the practical impact of this research area.
Scopo – Nell'attuale contesto competitivo e in rapida evoluzione, le aziende multinazionali affrontano sfide sempre più complesse per progettare strutture di supply chain globali efficienti. I flussi internazionali comportano elementi di natura fiscale (es. dazi, tariffe e aliquote fiscali) che dovrebbero essere adeguatamente gestiti insieme a quelli logistici. Finora, l'adozione di una prospettiva olistica, che comprenda sia il settore logistico che quello fiscale, sembra ancora limitata. Lo scopo di questa tesi è comprendere meglio l'interfaccia tra i due domini, esplorando gli impatti reciproci e approfondendo l'interazione con le autorità doganali. Progettazione, metodologia e approccio – La metodologia adottata si divide in due fasi. In primo luogo, è stata condotta una revisione sistematica della letteratura per sviluppare una conoscenza approfondita dell'argomento e identificare le principali lacune. Successivamente è stata sviluppata un’analisi applicata ad un singolo caso studio. La tesi esplora le dinamiche di un'azienda leader, con un'impronta globale e un'ampia rete di distribuzione in Europa, per convalidare ed estendere gli approfondimenti costruiti sulla base della letteratura. Risultati – L'interdipendenza reciproca tra dominio logistico e fiscale è elevata. L'adozione di una prospettiva inter-funzionale è fondamentale per progettare supply chains efficienti. I principali risultati sono: (1) l'inclusione del concetto di origine preferenziale, dell'arbitraggio fiscale e dei dazi doganali, assumendo una prospettiva olistica, è cruciale per le società di questa epoca; (2) la flessibilità nella gestione delle capacità produttive-distributive della supply chain è essenziale al fine di ottenere soluzioni efficienti ed efficaci; (3) l'ottenimento di specifiche certificazioni (es. AEO) è un prerequisito fondamentale per essere competitivi sul mercato. Originalità / valore – Questo caso mostra in maniera pratica e semplice come la gestione attiva della componente fisco-doganale possa portare ad avere grandi benefici in termini di controllo, sicurezza ed efficienza. Inoltre, questo campo di ricerca è ancora agli inizi. Questa tesi potrebbe quindi promuovere ulteriori ricerche, non solo facendo leva su metodi qualitativi ma anche sviluppando approcci quantitativi che potrebbero aumentare l'impatto pratico di quest'area di ricerca.
Exploring the interface between the logistics and fiscal domains in global distribution : the Haier Europe case
CORTESI, FABIO
2019/2020
Abstract
Purpose – In today’s competitive and rapidly changing environment multinational firms face an increased challenge to design efficient global supply chain structures. However, international flows entail tax-related elements (e.g. duties, tariffs, and tax rates) that should be adequately managed alongside logistics ones. So far, the adoption of a holistic perspective that encompasses both the logistics and fiscal domains still seems limited. The purpose of this thesis is to better understand the interface between the two domains, by exploring mutual impacts and deepening the interaction with customs authorities. Design, methodology and approach – A two-step methodology was adopted. First, a literature review was conducted to develop an in-depth knowledge about the topic and to find out the main research gaps. Subsequently, single case research was developed. The thesis explored a leading company with a global footprint and a wide European distribution network, to validate and to extend the insights build on the basis of the literature. Findings – The mutual interdependence between logistics and fiscal elements is high. The adoption of cross-functional perspective is crucial to model efficient and effective supply chains. The main outputs are: (1) the inclusion of preferential origin, tax arbitrage, and customs duties, taking a holistic perspective is crucial for the companies of this era; (2) flexibility in leveraging on supply chain capacities is fundamental to achieve efficiency and effectiveness; (3) the obtainment of specific certifications (e.g. AEO) are fundamental prerequisites to be competitive on the market. Originality/value – The case shows in a practical and simple way how the active management of tax and customs components can have great benefits in terms of control, safety and efficiency. Moreover, this research field is still in its infancy. This thesis could thus foster further research, not only leveraging qualitative methods but also developing quantitative approaches that could increase the practical impact of this research area.| File | Dimensione | Formato | |
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https://hdl.handle.net/10589/175792