Is tax coordination a solution of trade distortions in SACU? Possibilities for coordination of Value Added Tax in the Southern African Customs Union

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Periodical article

Title:	Is tax coordination a solution of trade distortions in SACU? Possibilities for coordination of Value Added Tax in the Southern African Customs Union
Author:	Letete, Puseletso
Year:	2014
Periodical:	The Comparative and International Law Journal of Southern Africa (ISSN 0010-4051)
Volume:	47
Issue:	3
Pages:	350-371
Language:	English
Geographic terms:	South Africa Botswana Lesotho Namibia Swaziland - Eswatini
Subjects:	SACU economic integration taxation
External link:	https://journals.co.za/doi/10.10520/EJC168926
Abstract:	With the rise of regional integration and increasing globalisation, member countries to regional organisations and trading blocs, are under pressure to strengthen their economic integration. In view of this move, this paper explores the importance of extending this integration towards areas of Value Added Tax systems within the Southern African Customs Union. The paper argues that coordination of Value Added Tax within SACU will be beneficial for purposes of forging closer economic integration. This will also contribute towards fostering intra-regional trade between member states as well as in addressing issues of trade distortions which are caused by different VAT legal systems. Notes, ref., sum. [Journal abstract]