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Authors
Advisor(s)
Abstract(s)
A política fiscal angolana durante 44 anos, desde a independência em 1975, esteve associada a um modelo fiscal assente no imposto sobre o consumo. Após o culminar dos conflitos armados em 2002 e o subsequente advento da paz, o sistema fiscal tem vindo a sofrer várias mudanças significativas, nomeadamente através de medidas de reforma tributária, mais precisamente com a implementação em 2019 do imposto sobre o valor acrescentado (IVA), em uma base de incidência ampla. Com o presente trabalho de investigação, pretende-se
analisar as principais variáveis com maior efeito no consumo, mas principalmente testar a existência de uma alteração abrupta que decorreu em resultado da implementação do IVA, após um período de adaptação de 2014 a 2019. Esta quebra estrutural, que se revelou estatisticamente significativa sugere que a mudança de política fiscal no que concerne à taxação do consumo causou impacto na evolução do próprio consumo declarado. Estes resultados interessarão a académicos, decisores políticos e fiscalistas nas suas projeções
sobre formas eficientes de arrecadação de receitas para o Estado.
Angolan tax policy for 44 years, since independence in 1975, has been associated with a tax model based on consumption tax. After the culmination of armed conflicts in 2002 and the subsequent advents of peace, the tax system has undergone several significant changes, notably through tax reform measures, more precisely with the implementation in 2019 of value added tax (VAT) on a broad basis. With the present research work, we intended to analyze the main variables with greater effect on consumption, but mainly to test existence of an abrupt change in the trend of consumption because of the implementation of VAT after an adaptation period from 2014 to 2019. This structural break is statistically significant and reveals that the change in fiscal policy in what regards consumption taxation has an impact on the evolution of the declared consumption itself. These results will interest academics, policy makers and supervisors in their forecasts on efficient tax collection for the State.
Angolan tax policy for 44 years, since independence in 1975, has been associated with a tax model based on consumption tax. After the culmination of armed conflicts in 2002 and the subsequent advents of peace, the tax system has undergone several significant changes, notably through tax reform measures, more precisely with the implementation in 2019 of value added tax (VAT) on a broad basis. With the present research work, we intended to analyze the main variables with greater effect on consumption, but mainly to test existence of an abrupt change in the trend of consumption because of the implementation of VAT after an adaptation period from 2014 to 2019. This structural break is statistically significant and reveals that the change in fiscal policy in what regards consumption taxation has an impact on the evolution of the declared consumption itself. These results will interest academics, policy makers and supervisors in their forecasts on efficient tax collection for the State.
Description
Mestrado em Contabilidade e Gestão das Instituições Financeiras
Keywords
Política fiscal Imposto sobre o valor acrescentado Reforma tributária Tax policy Value added tax Tax reform
Citation
Mandele, E. D. (2022) Impacto do IVA na economia angolana. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15430