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A implementaĆ§Ć£o do IVA em Angola, vantagens e desvantagens
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Advisor(s)
Abstract(s)
A presente DissertaĆ§Ć£o visou a realizaĆ§Ć£o de um estudo acerca da necessidade e possibilidade de implementaĆ§Ć£o do Imposto Sobre o Valor Acrescentado (IVA), em Angola, em substituiĆ§Ć£o dos impostos sobre o consumo, e uma apreciaĆ§Ć£o entre as vantagens do IVA em relaĆ§Ć£o ao imposto de consumo angolano, a fim de simplificar e racionalizar o sistema tributĆ”rio nacional, alĆ©m de tornĆ”-lo completamente harmĆ³nico com os demais paĆses da SADC, que jĆ” adotam este imposto nos seus ordenamentos.
Ocorre que ao analisar a tentativa de implementaĆ§Ć£o do IVA em Angola, constatou-se da parte do Estado as necessidades de uma reforma do imposto de consumo, pelo que em outubro de 2019, Angola optou por este sistema. Desta forma, podemos analisar as mudanƧas significativas deste imposto em relaĆ§Ć£o ao anterior e contrapor de maneira ligeira os impasses colocados pelos Ć³rgĆ£os de comunicaĆ§Ć£o, as diversas ordens e atĆ© acadĆ©micos que optem pelo sistema anterior.
Todavia, a partir dos estudos realizados e das soluƧƵes apontadas neste sentido, restaram comprovadas as vantagens do IVA em relaĆ§Ć£o ao imposto de consumo, nĆ£o tĆ£o somente econĆ³micas, como sendo um impulsionador do investimento estrangeiro e da modernizaĆ§Ć£o da tributaĆ§Ć£o indireta deste territĆ³rio.
This paper analyses the necessity and possibility of the implementation of the value-added tax (VAT) in Angola, aiming to replace the existent consumption tax. For this purpose, it proceeds with an assessment of the advantages of the VAT over the Angolan consumption tax. This change targets to clarify as well to simplify the existent national tax system. Making it possible for a harmonization with the other SADC countries, their current tax systems and established legal frameworks. During the time of the considerations here being examined, the government of Angola acknowledged the need of reforming the existent consumption tax, and therefore, it implemented, in October 2019, the VAT system. Is it in that sense that we can peacefully recognize the major variations and benefits between this tax and the previous one, easily overcoming the bottlenecks posed by the media and the academia that opt and defend the previous taxation. Throughout the studies made and solutions here presented, results as proven the advantages of the VAT. Not only in the economic field, but also, as a foreign investment driver as well as modernizing the indirect taxation of this territory.
This paper analyses the necessity and possibility of the implementation of the value-added tax (VAT) in Angola, aiming to replace the existent consumption tax. For this purpose, it proceeds with an assessment of the advantages of the VAT over the Angolan consumption tax. This change targets to clarify as well to simplify the existent national tax system. Making it possible for a harmonization with the other SADC countries, their current tax systems and established legal frameworks. During the time of the considerations here being examined, the government of Angola acknowledged the need of reforming the existent consumption tax, and therefore, it implemented, in October 2019, the VAT system. Is it in that sense that we can peacefully recognize the major variations and benefits between this tax and the previous one, easily overcoming the bottlenecks posed by the media and the academia that opt and defend the previous taxation. Throughout the studies made and solutions here presented, results as proven the advantages of the VAT. Not only in the economic field, but also, as a foreign investment driver as well as modernizing the indirect taxation of this territory.
Description
Keywords
Direito fiscal Imposto sobre o consumo IVA UniĆ£o Europeia Reforma fiscal Angola Teses de mestrado - 2021