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Authors
Advisor(s)
Abstract(s)
A matéria de tributação indireta tem estado sob o olhar do governo angolano no intuito de consolidar a transição do atual imposto de consumo para o imposto de valor acrescentado, para que se alcance maior justiça tributária para a generalidade dos contribuintes. Por esta via, este trabalho de investigação tem como vértice a reforma da tributação do consumo em Angola, tendo como base norteadora o momento oportuno para a implementação do IVA, sem descurar as suas repercussões.
Numa base prática definiu-se como objetivo elaborar um estudo sobre o tecido económico-fiscal em Angola, dado que o processo de reforma tributaria levado a cabo pela Linha Geral do Executivo para a Reforma Tributaria tem sido célere rumo à implementação de um novo imposto. Esta pesquisa sustenta-se com uma orientação qualitativa, com recurso à coleta de dados por meio de entrevistas, análise documental e questionários semiestruturados. O propósito desta análise é o olhar crítico-construtivo em torno da implementação do IVA.
Conclui-se que a reforma da tributação do consumo é positiva, dado que o atual imposto de consumo apresenta-se com aspetos danosos, causando inercia fiscal e afetando de forma nociva a economia angolana. Deste modo, esta dissertação propõe de forma conclusiva que o momento oportuno para a implementação do IVA é agora.
The subject of indirect taxation has been in the agenda of the Angolan government in order to consolidate the transition from the current consumption tax to the Value Added Tax (VAT) so that a fair tax system for Angolans in general and for tax payers in particular can be attained. In such a way, the cornerstone of this study is the reform of the consumption tax in Angola in which its guiding basis is the opportune time for the implementation of the VAT as well as its repercussions. On a practical basis it is aimed to develop a study of the economic and fiscal structure in Angola since the process of Tax Reform carried out by the General Line of the Executive for Tax Reform has been swift towards the implementation of a new tax regime. The present research is based upon a qualitative orientation, using data collection through interviews, document analysis, and semi-structured questionnaires. The aim of this analysis is a critical-constructive look at the implementation of VAT. It is concluded that the reform in the consumption tax system is positive, given the fact that the current consumption regime discloses harmful aspects, causing fiscal inertia and therefore damaging the Angolan economy. Thus, this dissertation proposes, as a final note that the opportune moment for the implementation of VAT is now.
The subject of indirect taxation has been in the agenda of the Angolan government in order to consolidate the transition from the current consumption tax to the Value Added Tax (VAT) so that a fair tax system for Angolans in general and for tax payers in particular can be attained. In such a way, the cornerstone of this study is the reform of the consumption tax in Angola in which its guiding basis is the opportune time for the implementation of the VAT as well as its repercussions. On a practical basis it is aimed to develop a study of the economic and fiscal structure in Angola since the process of Tax Reform carried out by the General Line of the Executive for Tax Reform has been swift towards the implementation of a new tax regime. The present research is based upon a qualitative orientation, using data collection through interviews, document analysis, and semi-structured questionnaires. The aim of this analysis is a critical-constructive look at the implementation of VAT. It is concluded that the reform in the consumption tax system is positive, given the fact that the current consumption regime discloses harmful aspects, causing fiscal inertia and therefore damaging the Angolan economy. Thus, this dissertation proposes, as a final note that the opportune moment for the implementation of VAT is now.
Description
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Keywords
Angola Fiscalidade Tributação do Consumo Reforma Tributária Crescimento económico IVA Taxation Consumption Taxation Tax Reform Economic Growth, VAT
Pedagogical Context
Citation
João, Milton Jorge Quindai (2020). "A reforma da tributação do consumo em Angola : a implementação do IVA". Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Publisher
Instituto Superior de Economia e Gestão