A carregar...
Publicação
Política fiscal em Angola : análise dogmática
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 4.71 MB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
Esta dissertação pretende demonstrar que o papel do Executivo é o de garantir que a economia de mercado angolana funcione de forma sustentável e que o sistema de justiça tributário não se limite a resolver a problemática das receitas, mas alinhe com as melhores práticas internacionais, os desafios da inovação – neste caso, não apenas tecnológica, mas também social, organizativa e política 2 - da modernização de tecnologias de informação, educação e cidadania fiscal inclusiva, e que concorra para a melhoria do doing business, sabendo que para se garantir um bom ambiente de investimento em Angola não basta o sistema fiscal. Destacam-se, com carácter exploratório, os principais resultados: a fraca transparência na gestão da coisa pública ou de empresas públicas; população pouco instruída; debilidade no processo de privatização do património e acções do Estado; risco de o processo de descentralização não ser bem sucedido quando visa apenas a melhoria da qualidade dos serviços públicos, mas sem incentivar a competitividade, a produção, a criação de empregos, a troca de experiências, de conhecimentos e de informações entre as entidades intervenientes na relação jurídico-fiscal, a nova governança e mentalidade fiscal; a exploração da contribuição dos stakeholders, em matéria de política fiscal, demonstra que, se um Estado não pode utilizar a sua política fiscal para atrair investimento, não terá receita a cobrar; no referente à caracterização das principais manifestações das instituições nacionais e internacionais na materialização das políticas do Estado, destaca-se a necessidade da concretização do objectivo do desenvolvimento, aliado às instituições políticas, económicas inclusivas, pautadas pela criação de uma conjuntura crítica de modo que seus incentivos possam conduzir a um modelo de vida em que os cidadãos se entreguem a iniciativas empreendedoras, com novos padrões de segurança dos direitos de propriedade; intensificar o controlo e a fiscalização dos actos públicos, para se repercutirem no crescimento e desenvolvimento. Finalmente, ficou realçado que o Estado não pode ser o único centro de poder, na medida em que no outro pólo está o capital privado concentrado; sendo que a colaboração entre o sector público e o privado deve atender ao investimento em soluções e apoiar-se numa visão de longo prazo. Porém, é necessário incentivar as boas práticas, comportamentos socialmente adequados, com forte enfoque na ética, moralidade e compliance fiscal, domínio pelas empresas das soluções tecnológicas, contínua modernização da Administração Pública, promoção da transparência - graças à intervenção do FMI e das instituições inclusivas. Em síntese, o Executivo angolano precisará de fazer muito mais, transformando-se numa organização inovadora, com capacidade e aptidão de estimular e catalisar a economia para que esta se oriente mais para os objectivos.
This dissertation intends to show that the role of the Executive is to guarantee that the Angolan market economy works in a sustainable way, and that the tax justice system is not limited to solving revenue-related issues, but includes compliance with the best international practices, the challenges of innovation – in this case, not only technological, but also social, organizational and political –, the modernization of information technologies, education and inclusive tax citizenship, and the improvement of doing business, knowing that good investment in Angola goes beyong the tax system. The main (tentative) results of this enquiry stand out: poor transparency in the management of public affairs or public companies; a poorly educated population; weakness in the process of privatization of State assets and activity; risk of the decentralization process not being successful when it aims only at improving the quality of public services, but without encouraging competitiveness, production, job creation, the exchange of experience, know-how and information between the entities involved in the legal-fiscal, the new governance and a fiscal mindset; exploring the contribution of stakeholders in terms of fiscal policy shows that if a State is unable to use its fiscal policy to attract investment, it will not have revenue to collect; with regard to the characterization of the main manifestations of national and international institutions in the materialization of State policies, there is a need to achieve the objective of development, allied to inclusive political and economic institutions, guided by the creation of a critical juncture so that their incentives can lead to a model of life in which citizens engage in entrepreneurial initiatives, with new standards of security of property rights; intensify the control and supervision of public actions, in order to have an impact on growth and development, thanks to the intervention of the IMF. Finally, it was emphasized that the State cannot be the only center of power; collaboration between the public and private sectors must consider investment in solutions and be based on a long-term vision. However, it is necessary to foster good practices, and a socially appropriate behavior, with a strong focus on ethics, morality and tax compliance, companies’ mastery of technological solutions, continuous modernization of Public Administration and the promotion of inclusive institutions. In summary, the Angolan Executive will need to do much more, transforming itself into an innovative organization, with the capacity and ability to stimulate and catalyze the economy so that it becomes more goal-oriented.
This dissertation intends to show that the role of the Executive is to guarantee that the Angolan market economy works in a sustainable way, and that the tax justice system is not limited to solving revenue-related issues, but includes compliance with the best international practices, the challenges of innovation – in this case, not only technological, but also social, organizational and political –, the modernization of information technologies, education and inclusive tax citizenship, and the improvement of doing business, knowing that good investment in Angola goes beyong the tax system. The main (tentative) results of this enquiry stand out: poor transparency in the management of public affairs or public companies; a poorly educated population; weakness in the process of privatization of State assets and activity; risk of the decentralization process not being successful when it aims only at improving the quality of public services, but without encouraging competitiveness, production, job creation, the exchange of experience, know-how and information between the entities involved in the legal-fiscal, the new governance and a fiscal mindset; exploring the contribution of stakeholders in terms of fiscal policy shows that if a State is unable to use its fiscal policy to attract investment, it will not have revenue to collect; with regard to the characterization of the main manifestations of national and international institutions in the materialization of State policies, there is a need to achieve the objective of development, allied to inclusive political and economic institutions, guided by the creation of a critical juncture so that their incentives can lead to a model of life in which citizens engage in entrepreneurial initiatives, with new standards of security of property rights; intensify the control and supervision of public actions, in order to have an impact on growth and development, thanks to the intervention of the IMF. Finally, it was emphasized that the State cannot be the only center of power; collaboration between the public and private sectors must consider investment in solutions and be based on a long-term vision. However, it is necessary to foster good practices, and a socially appropriate behavior, with a strong focus on ethics, morality and tax compliance, companies’ mastery of technological solutions, continuous modernization of Public Administration and the promotion of inclusive institutions. In summary, the Angolan Executive will need to do much more, transforming itself into an innovative organization, with the capacity and ability to stimulate and catalyze the economy so that it becomes more goal-oriented.
Descrição
Palavras-chave
Política fiscal Transparência fiscal Compliance Modernização administrativa Angola Teses de doutoramento - 2024