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Abstract(s)
Para as empresas que pretendem apostar na atração de capital estrangeiro para os seus países, bem como na sua internacionalização, é importante que o sistema de tributação do rendimento se mostre cada vez mais semelhante aos padrões internacionais.
Até a presente data em Angola vigora um modelo cedular, em que a tributação dos rendimentos das empresas é feita de maneira dispersa em vários impostos distintos, como ocorre por exemplo ao nível dos dividendos, juros e royalties serem tributados pelo imposto sobre a aplicação de capitais, outro exemplo disto é o que acontece com as mais-valias fruto das rendas associadas à uma empresa, serem tributadas à luz do imposto predial.
Parece-nos pertinente a implementação de um modelo unificado na tributação do rendimento empresarial, para que no ordenamento jurídico angolano vigore um sistema fiscal adequado às exigências internacionais.
Nos termos em que a presente dissertação se encontra estruturada impõe a necessidade de um tratamento diferenciado entre as empresas com e sem residência em Angola, e dentro destas debruçar sobre as que possuam estabelecimento estável no território das que não possuam.
A presente dissertação tem como objetivo analisar a tributação do rendimento empresarial no sistema fiscal angolano, as principais reformas desencadeadas, bem como o regime das entidades não residentes, as CDT celebradas e a sua importância na atração do investimento.
Outrossim, daremos especial enfoque às várias alterações feitas ao imposto industrial, por formas a atrair maior investimento privado para o Estado Angola, que durante mais de 80 anos dependeu das receitas petrolíferas.
Dito isto, analisaremos até que ponto a atualização do imposto para um modelo unitário, é benéfica para o crescimento da economia angolana, dada a sua realidade, e se aquela se tornará mais competitiva no mercado internacional.
For companies that intend to invest in attracting foreign capital to their countries, as well as in their internationalization, it is important that the income taxation system increasingly resembles international standards. To date, a schedular model is in force in Angola, in which the taxation of company income is carried out in a dispersed manner across several different taxes, as occurs, for example, when dividends, interest and royalties are taxed by the capital investment tax. , another example of this is what happens with capital gains resulting from rents associated with a company, being taxed under property tax. It seems pertinent to us to implement a unified model for corporate income taxation, so that the Angolan legal system has a tax system suited to international requirements. In the terms in which this dissertation is structured, it imposes the need for differentiated treatment between companies with and without residence in Angola, and within these, focus on those that have a permanent establishment in the territory of those that do not. This dissertation aims to analyze the taxation of corporate income in the Angolan tax system, the main reforms initiated, as well as the regime for non-resident entities, the CDTs signed and their importance in attracting investment. Otherwise, we will give special focus to the various changes made to the industrial tax, in order to attract greater private investment to the State of Angola, which for more than 80 years depended on oil revenues. That said, we will analyze to what extent updating the tax to a unitary model is beneficial for the growth of the Angolan economy, given its reality, and whether it will become more competitive in the international market.
For companies that intend to invest in attracting foreign capital to their countries, as well as in their internationalization, it is important that the income taxation system increasingly resembles international standards. To date, a schedular model is in force in Angola, in which the taxation of company income is carried out in a dispersed manner across several different taxes, as occurs, for example, when dividends, interest and royalties are taxed by the capital investment tax. , another example of this is what happens with capital gains resulting from rents associated with a company, being taxed under property tax. It seems pertinent to us to implement a unified model for corporate income taxation, so that the Angolan legal system has a tax system suited to international requirements. In the terms in which this dissertation is structured, it imposes the need for differentiated treatment between companies with and without residence in Angola, and within these, focus on those that have a permanent establishment in the territory of those that do not. This dissertation aims to analyze the taxation of corporate income in the Angolan tax system, the main reforms initiated, as well as the regime for non-resident entities, the CDTs signed and their importance in attracting investment. Otherwise, we will give special focus to the various changes made to the industrial tax, in order to attract greater private investment to the State of Angola, which for more than 80 years depended on oil revenues. That said, we will analyze to what extent updating the tax to a unitary model is beneficial for the growth of the Angolan economy, given its reality, and whether it will become more competitive in the international market.
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Keywords
Direito tributário Reforma fiscal Tributação do rendimento Pessoas colectivas Dupla tributação Angola Teses de mestrado - 2024 Tax law Tax reform Income taxation Corporate entities Double taxation Angola