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Estudo da tributação no setor dos petróleos em Angola
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Resumo(s)
O presente estudo tem como principal objetivo analisar, em pormenor, a eficácia da tributação do setor petrolífero em Angola. O regime de tributação deste é caraterizado como sendo complexo e com tendências de flexibilidade. Contudo, tem operado e atraído o investimento estrangeiro, durante décadas, constituindo a maior fonte geradora de receitas para o Estado. Estas receitas contribuíram em mais de 30% para o Produto Interno Bruto (PIB) e em mais de 70% das receitas fiscais totais do OGE nos últimos 25 anos. Angola é o segundo maior produtor de petróleo em África, com atividades desenvolvidas, sobretudo, no segmento upstream e regidos, maioritariamente, pelos Contratos de Partilha de Produção (PSC), que dividem a produção em profit-oil e cost-oil. Neste segmento, são incorridos os custos de: exploração, desenvolvimento, produção e administração. O bloco 17 é o maior produtor de receitas e o imposto sobre o rendimento de petróleo é o maior contribuinte entre os impostos. Neste trabalho, foi analisada a receita de petróleo em percentagem do PIB, no período de 1995-2019, por intermédio de um modelo de regressão linear múltipla. Os resultados do estudo sugerem que existe uma relação de dependência linear entre o preço do barril e as receitas fiscais de petróleo em percentagem do PIB. Esta relação é explicada pelo efeito da crise financeira, pela variável governance, estado de direito, eficiência governativa e pelo efeito da crise financeira permanente. Todavia, as variáveis de governance indicam um cenário com alguns desafios em Angola, sugerindo haver espaço para o governo melhorar a gestão das rendas extraídas do petróleo. Porquanto, a literatura da ciência política e económica adverte que a ineficiência na gestão destes recursos, para além de comprometer a equidade intergeracional e a boa governação, pode também induzir o aumento dos níveis de corrupção e criar instabilidade ao Estado.
The main aim of this study is to analyze in detail the effectiveness of taxation in the oil sector in Angola. The taxation regime in this sector is characterized as complex and with tendencies towards flexibility. However, this sector has operated and attracted foreign investment for decades and has been the main source of income for the State. These revenues have contributed more than 30% to GDP and more than 70% of the total fiscal revenues of the OGE in the last 25 years. Angola is the 2nd largest oil producer in Africa, with activities developed mainly in the upstream segment and mostly governed by the PSC which divides production into profit- oil and cost-oil. In this segment, the costs of: exploration, development, production and administration are incurred. Block 17 is the largest revenue producer and the oil income tax is the largest taxpayer among taxes. In this work, oil revenue as a percentage of GDP in the period 1995-2019 was analyzed using a multiple linear regression model. The results of the study suggest that there is a linear dependence relationship between the price of a barrel and oil tax revenues as a percentage of GDP. This relationship is explained by the effect of the financial crisis, the variable governance, rule of law, government efficiency and the effect of the permanent financial crisis. However, governance variables indicate a scenario with some challenges in Angola, suggesting that there is room for the government to improve the management of rents extracted from oil. Therefore, the political and economic science literature warns that the inefficiency in the management of these resources, in addition to compromising intergenerational equity and good governance, can also lead to increased levels of corruption and create instability in the State.
The main aim of this study is to analyze in detail the effectiveness of taxation in the oil sector in Angola. The taxation regime in this sector is characterized as complex and with tendencies towards flexibility. However, this sector has operated and attracted foreign investment for decades and has been the main source of income for the State. These revenues have contributed more than 30% to GDP and more than 70% of the total fiscal revenues of the OGE in the last 25 years. Angola is the 2nd largest oil producer in Africa, with activities developed mainly in the upstream segment and mostly governed by the PSC which divides production into profit- oil and cost-oil. In this segment, the costs of: exploration, development, production and administration are incurred. Block 17 is the largest revenue producer and the oil income tax is the largest taxpayer among taxes. In this work, oil revenue as a percentage of GDP in the period 1995-2019 was analyzed using a multiple linear regression model. The results of the study suggest that there is a linear dependence relationship between the price of a barrel and oil tax revenues as a percentage of GDP. This relationship is explained by the effect of the financial crisis, the variable governance, rule of law, government efficiency and the effect of the permanent financial crisis. However, governance variables indicate a scenario with some challenges in Angola, suggesting that there is room for the government to improve the management of rents extracted from oil. Therefore, the political and economic science literature warns that the inefficiency in the management of these resources, in addition to compromising intergenerational equity and good governance, can also lead to increased levels of corruption and create instability in the State.
Descrição
Mestrado Bolonha em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
Tributação do Petróleo Preço Custos Receitas PSC Governance Angola Oil Taxation Price Costs Oil Rents
Contexto Educativo
Citação
Chicoca, Jorge Manjenje (2021). "Estudo da tributação no setor dos petróleos em Angola". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão