n Law, Democracy & Development - Between tax competition and tax harmonisation : coordination of value added taxes in SADC member states

Volume 16, Issue 1
  • ISSN : 1028-1053
  • E-ISSN: 2077-4907



Regional integration is becoming a key feature of economic development and economic integration for developing countries in the global economy. Regional integration is important for countries with smaller economies to gain access to some of the benefits of more open policies: access to a larger market and hence opportunities for economies of scale, access to greater competition and hence opportunities for improving efficiency, and access to foreign capital and technology.

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