Taxation and Customs Strategies Towards Enhancing Environmental Responsibility

This study investigates the role of tax and customs strategies in promoting environmental responsibility, focusing on the mediating effect of adopting sustainable practices. Through a bibliographic analysis of literature from Scopus databases, it is found that effective tax strategies enhance commitment to sustainable practices and address environmental concerns within supply chains. Similarly, customs strategies positively influence sustainable and environmental responsibility, showing compatibility between effective customs administration and sustainable practices. The relationship between tax strategies and sustainable responsibility varies based on social and economic contexts, indicating that the effectiveness of these strategies depends on the specific conditions in which organizations operate. Furthermore, adopting sustainable practices moderates the relationship between taxes, environmental strategies, and sustainable responsibility, enhancing the impact of tax and environmental strategies in promoting sustainability within supply chains. The paper emphasizes the importance of developing and implementing effective tax and customs policies aligned with sustainable practices, providing valuable insights for strategic decision-making and encouraging companies to integrate sustainability into their supply chain management.