A Strategic Management Approach to the Problems of EU Taxation

17 Pages Posted: 15 Oct 2006

See all articles by Arvind Ashta

Arvind Ashta

CEREN EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté

Joel Ernult

Université de Bourgogne - Burgundy School of Business

Date Written: 2004

Abstract

This paper adopts a strategic management approach (objectives, strategy, structure, control) to the study of the European Union's taxation problems. Union of States have some strengths vis-à-vis individual States. However, to ensure that all States benefit, they need constant redistribution. As opposed to fiscal problems of unitary states, Unions of States have additional problems related to their differentiated organizational form, and hence they need integrating control mechanisms. This paper studies the EU taxation in view of the above notions common to the literature on fiscal federalism. We find that a strategic management approach can be applied to highlight the problems of taxation in the EU. The approach could be pedagogically useful for management and tax policy disciplines.

Keywords: EU taxation, European taxation, fiscal federalism, fiscal policy, preferential taxation, strategic management, strategic planning, tax competition, tax harmonization, tax policy, Union of States, inter-governmental taxation

JEL Classification: D70, D73, D78, E60, E61, H11, H7, M10, P16, P35,

Suggested Citation

Ashta, Arvind and Ernult, Joel, A Strategic Management Approach to the Problems of EU Taxation (2004). Available at SSRN: https://ssrn.com/abstract=937347 or http://dx.doi.org/10.2139/ssrn.937347

Arvind Ashta (Contact Author)

CEREN EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté ( email )

29 rue Sambin
21000 Dijon
France

Joel Ernult

Université de Bourgogne - Burgundy School of Business ( email )

29 rue Sambin
Dijon, 21006
France

Register to save articles to
your library

Register

Paper statistics

Downloads
339
Abstract Views
1,423
rank
86,666
PlumX Metrics