Abstract: THE CHALLENGES ASSOCIATED WITH THE TAXATION OF GLOBAL SUPPLY CHAINS AND LOGISTICS
This study investigates the challenges associated with the taxation of global supply chains and logistics, focusing on Lagos. The objectives are: to identify the primary tax challenges in global supply chains, assess the impact of these challenges on operational efficiency, and evaluate strategies for mitigating tax-related issues. A survey design was employed, with data collected from 350 logistics and supply chain professionals, calculated using Taro Yamane's formula to ensure a representative sample. A case study of a major logistics company operating in Lagos provided in-depth insights into the real-world application of tax policies. The reliability coefficient score of the survey was 0.86. Findings reveal that the primary challenges include complex international tax regulations, inconsistent tax policies across jurisdictions, and difficulties in tax compliance. Recommendations include the harmonization of international tax regulations, enhanced training for professionals on global tax compliance, and the development of strategic tax planning practices to improve operational efficiency in global supply chains.
Chapter One: Introduction
1.1 Background of the Study
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