Economic Integration and Tax Coordination in Regional Economic Communities

2019 ◽  
pp. 103-120
Author(s):  
Sijbren Cnossen

Chapter 8 reviews the various stages of economic integration that can be distinguished and discusses VAT (and excise tax) coordination in the presence and absence of border controls. All African countries belong to a regional economic community (REC), and often to more than one. The countries are closely monitoring the remarkable combination of free politics and free economics achieved by the common market (now the single market) of the member states of the EU. Free trade and free competition raise the standards of living in participating member countries. In this setting, tax coordination should ensure that equal conditions for competitors are not distorted by discriminatory tax systems—a criterion that is referred to as tax neutrality. At the same time, however, the participating countries should retain as much tax autonomy as possible in order to be able to pursue their own social and economic policy goals.

1973 ◽  
Vol 11 (1) ◽  
pp. 136-138 ◽  
Author(s):  
Robert L. Curry

Recent articles by André Simmons and K. M. Barbour have analysed the various advantages of, and strategies for, regional economic integration in West Africa.1 This note focuses on the technical obstacles of full integration, and then on sub-regional economic co-operation as a more practical alternative.How can one agree upon an accepted distribution of the benefits from regional economic integration? How could this be implemented among the West African countries ? These are the most difficult and contentious problems associated with forming and operating any customs union and free trade area among the developing countries. If an acceptable distribution of benefits does not come about, then ‘the operation of existing groupings may easily be rendered ineffective or, in extreme cases, they may collapse. The experience of the last few years demonstrates that this is not a remote possibility.’2


2016 ◽  
pp. 26-42 ◽  
Author(s):  
P. Kadochnikov ◽  
A. Knobel ◽  
S. Sinelnikov-Murylev

The paper considers measures on Russia’s integration into the global economy, aimed at the economic growth resumption. It analyzes conditions and mechanisms due to which the expanding trade and mutual investment with other countries contribute to economic growth in Russia. The paper provides policy recommendations for export support, regional economic integration agenda and the institutions reform.


2013 ◽  
Vol 6 (2) ◽  
Author(s):  
Olabisi Delebayo Akinkugbe

AbstractWith regional economic integration (REI) as a major strategy for development, the African continent hosts a plethora of regional economic communities of varying ambition longevity and success. While in the 1970s, political-economic ideas built mainly on the “developmental state” informed the design of most of these agreements, the change in economic thought in the 1980s which ushered in the “neoliberal turn” has since influenced the design of most REI schemes in Africa, including the New Partnership for African Development. However, among other factors, inadequate transport infrastructure linking regions poses a major impediment to regional trade and development in Africa. The more so as most African governments are not able to meet up with the financial burden, pace and managerial capability for the efficient provision and management of regional transport infrastructure. The article explores the dilemma associated with the adoption of Public–Private Partnerships (“PPP”) as a mechanism for the provision of regional transport infrastructure in Africa. While sourcing infrastructure provision through the PPP mechanism has significant advantages, it is however also embedded with a complex financial, contractual and legal process. First, it explores the theoretical assumptions which inform PPP based on ideologies within law and development debates. It argues that theoretically, PPPs are reflective of the neoliberal policy set. Against the trajectory of governance in Africa, it critically foregrounds insights that are derivable from an application of Path Dependency theory to the institutional change which comes with the planned adoption of PPP at the regional level. These insights are essential considerations for policy experts to bear in mind both while designing the regional institutional framework for PPP and during the implementation stage. Secondly, although most of the past initiatives for the provision of regional infrastructure have fallen short of their flamboyant development policy goals, the article argues that the recently initiated Programme for Infrastructure Development in Africa (“PIDA”) provides a new hope for the future of infrastructure development in the continent. The article contends that PIDA offers a legitimate platform which with the requisite support of the regional economic initiatives can generate the enabling environment for the implementation of successful regional PPP infrastructure projects.


2005 ◽  
Vol 22 (2) ◽  
pp. 357-368
Author(s):  
Emeka Nwokedi

Nigeria's leadership role in inter-African relations remains a myth despite the country's assertiveness in the areas of liberation, conflict mediation and regional economic integration. Rhetoric and posturing in inter-African diplomacy have become a substitute for reality. Furthermore, the weakness of the Nigerian domestic structure and the effects of the structural adjustment programme negate Nigerians capabilities to exert a leadership in inter-African diplomacy.


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