European International Journal of Multidisciplinary Research
and Management Studies
83
https://eipublication.com/index.php/eijmrms
TYPE
Original Research
PAGE NO.
83-86
DOI
OPEN ACCESS
SUBMITED
25 March 2025
ACCEPTED
21 April 2025
PUBLISHED
23 May 2025
VOLUME
Vol.05 Issue05 2025
COPYRIGHT
© 2025 Original content from this work may be used under the terms
of the creative commons attributes 4.0 License.
Optimising The Logistics
and Taxation of Goods in
Pharmacy Networks
Shuhratov Shohjahon Shuhrat ugli
Department of Organization of Pharmaceutical Work, Samarkand State
Medical University Summary, Uzbekistan
Rayimqulova Ch.A.
Scientific adviser, PhD, Pharmacology and pharmaceutical technologies,
Samarkand State Medical University, Uzbekistan
Abstract:
The pharmaceutical industry is a critical
component of healthcare systems worldwide, and the
timely availability of medications is contingent upon
the efficient implementation of logistics and taxation
processes. The present logistics and taxing frameworks
within pharmacy networks are the focus of this study,
which aims to identify areas for improvement. The
research examines the distribution of pharmaceutical
products in terms of logistical inefficiencies and
taxation challenges, utilising a mixed-methods
approach. However, the results imply that there are
substantial opportunities to improve operational
efficiencies and propose strategic recommendations
for optimising logistics and taxation processes in
pharmacy networks.
Keywords:
Healthcare economics, supply chain
management, operational efficiency, pharmaceutical
distribution, taxation, and pharmacy logistics.
Introduction:
Pharmacy networks are essential
components of the healthcare supply chain, as they are
responsible for the distribution of medications to
consumers. Nevertheless, the accessibility and
affordability of pharmaceuticals can be significantly
influenced by inefficiencies in logistics and taxation.
The objective of this study is to evaluate the present
state of logistics and taxation in pharmacy networks,
identify obstacles, and suggest strategies for
enhancement. The research endeavours to improve the
overall efficacy of pharmaceutical distribution systems
European International Journal of Multidisciplinary Research
and Management Studies
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European International Journal of Multidisciplinary Research and Management Studies
by concentrating on these critical aspects.
The aim of the study
The primary objectives of this research are as follows:
1. To assess the current logistics and taxation
frameworks in pharmacy networks.
2. To recognise inefficiencies and obstacles that impede
optimal performance.
3. To suggest strategies that are supported by empirical
evidence in order to enhance the processes of logistics
and taxation.
Materials and Methods
This investigation implements a mixed-methods
approach that incorporates both quantitative and
qualitative data collection methodologies. Interviews,
surveys, and case studies comprise the methodologies
implemented.
Surveys
To collect data on logistics practices and taxation
experiences, quantitative surveys were administered to
pharmacy administrators in a variety of networks. The
surveys encompassed enquiries regarding logistics
processes, including inventory administration, order
fulfilment, and distribution methods.
•Taxation practices: Understanding of the influence of
taxation on pricing, compliance challenges, and tax
regulations.
Interviews Key stakeholders, such as pharmacy
managers, tax professionals, and logistics experts,
participated in semi-structured interviews. These
interviews offered a more profound understanding of
the operational obstacles encountered by pharmacies
and the intricacies of the taxation system.
Case Studies
Three pharmacy networks were chosen for detailed
case studies, each representing a distinct operational
model. •Logistics performance metrics: Delivery times,
inventory turnover rates, and stockout occurrences
included in the data collection.
•Taxation impact analysis: An analysis of the financial
implications of taxation on pricing and profitability.
Present Logistics Framework
The examination of logistics practices yielded
numerous significant discoveries:
•Inventory
Management:
Traditional
inventory
management systems were implemented by numerous
pharmacies, resulting in inefficiencies such as
overstocking and stockouts. A substantial number of
respondents reported experiencing challenges in
accurately predicting demand.
•Order Fulfilment: The order fulfilment procedure
differed significantly among pharmacies. Discrepancies
in customer satisfaction and delivery times were the
result of the use of automated systems by some
networks and the reliance on manual processes by
others.
•Distribution Methods: The majority of pharmacies
preferred
local
distribution
methods,
which
occasionally led to delays as a result of traffic and
administrative inefficiencies.
Taxation Procedures
Several challenges were identified during the
assessment of taxation practices:
• Awareness and Compliance: A significant number of
pharmacy managers demonstrated a lack of
comprehension regarding the most recent tax
regulations, which resulted in compliance issues.
Penalties and additional expenses were frequently the
consequence of this ignorance.
•Price Impact: The taxation burden had a substantial
impact on the pricing strategies of pharmacies, as many
were unable to sustain costs without passing them on
to consumers. This situation prompted apprehension
regarding the affordability of essential medications.
Challenges and Inefficiencies
Several inefficiencies and challenges within pharmacy
networks were identified by the research:
•Logistical Inefficiencies: The absence of automation
and insufficient inventory systems frequently resulted
in delays in order processing and delivery.
•Comp
lex Tax Regulations: The operational efficiency
of pharmacy administrators was impacted by the
confusion and compliance challenges generated by the
complexity of tax regulations.
•Financial
Constraints:
Numerous
pharmacies
encountered financial constraints that impeded their
capacity to invest in sophisticated logistics technologies
and training programs.
Strategies for Enhancement Proposed
Several strategies are suggested to improve the
logistics and taxation processes in pharmaceutical
networks in accordance with the results:
1. Adoption of Advanced Inventory Management
Systems: The implementation of automated inventory
management
solutions
can
enhance
demand
forecasting, decrease stockouts, and reduce excess
inventory.
2. Streamlining Order Fulfilment Processes: The
development of standardised protocols for order
fulfilment can improve overall customer satisfaction by
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and Management Studies
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European International Journal of Multidisciplinary Research and Management Studies
enhancing efficiency and consistency.
3. Tax Education and Training: By offering pharmacy
administrators educational and training programs on
tax regulations and compliance, it is possible to
mitigate misunderstandings and enhance compliance
with tax laws.
4. Collaboration with Logistics Providers: By forming
partnerships with logistics companies, it is possible to
optimise distribution methods, guarantee timely
delivery, and reduce operational costs.
5. Advocacy for Simplified Tax Regulations: Pharmacies
can improve their financial viability and reduce
compliance burdens by engaging with policymakers to
advocate for simplified tax Regulations.
CONCLUSION
It is imperative to enhance the efficacy of
pharmaceutical distribution and guarantee the
accessibility of medications by enhancing the taxing
and logistics of goods in pharmacy networks. This
investigation underscores the obstacles encountered
by pharmacies in the management of logistics and the
navigation of intricate tax regulations. Pharmacy
networks can enhance their operational efficiency and
financial sustainability by implementing advanced
technologies, streamlining processes, and investing in
education and advocacy.
The long-term effects of these proposed strategies
should be the primary focus of future research, which
should investigate the ways in which the
pharmaceutical
distribution
system
can
be
strengthened by advancements in logistics technology
and tax reform. Ultimately, the overall healthcare
system will be fortified and patient outcomes will be
improved by augmenting logistics and taxation
practices within pharmacy networks.
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