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Introdução ao Imposto sobre o Valor Acrescentado no sistema fiscal angolano
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A crise de 2014 afetou a economia de Angola, forçando o país a adotar um plano de diversificação económica. Esse plano incluiu metas como reduzir a dependência do setor petrolífero, aumentar as exportações, diminuir as importações, aumentar a produção para o mercado interno e reformar o sistema fiscal. O objetivo era tornar a economia menos vulnerável aos altos e baixos do preço no mercado Internacional. Essas mudanças incluíram medidas de reforma fiscal notáveis, como a introdução do Imposto sobre o Valor Acrescentado (IVA) em 2019, que possui uma ampla base de incidência. Neste trabalho de investigação, o meu objetivo é analisar os principais desafios e efeitos da implementação do IVA no sistema fiscal de Angola. Abordaremos essa questão a partir de duas perspetivas, a da Administração Geral Tributária (AGT) e a das empresas. O intuito é compreender as implicações dessa mudança no sistema fiscal do país. Espera-se que este trabalho de investigação forneça uma visão aprofundada das implicações da implementação do Imposto tipo IVA no sistema fiscal de Angola. O estudo oferecerá insights valiosos e contribuirá para a literatura académica existente sobre IVA em Angola, e servirá como referência para futuras pesquisas sobre tópicos relacionados.
The 2014 crisis affected Angola's economy, forcing the country to adopt an economic diversification plan. This plan included goals such as reducing dependence on the oil sector, increasing exports, reducing imports, increasing production for the domestic market and reforming the tax system. The aim was to make the economy less vulnerable to the ups and downs of the price on the international market. These changes included notable tax reform measures, such as the introduction of Value Added Tax (VAT) in 2019, which has a broad tax base. In this research paper, aim to analyze the main challenges and effects of implementing VAT in Angola's tax system. We will approach this issue from two perspectives, that of the General Tax Administration (AGT) and that of companies. The aim is to understand the implications of this change in the country's tax system. It is hoped that this research paper will provide an in-depth insight into the implications of the implementation of the VAT-type tax on Angola's tax system. The study will offer valuable insights and contribute to the existing academic literature on VAT in Angola. It will also serve as a reference for future research on related topics.
The 2014 crisis affected Angola's economy, forcing the country to adopt an economic diversification plan. This plan included goals such as reducing dependence on the oil sector, increasing exports, reducing imports, increasing production for the domestic market and reforming the tax system. The aim was to make the economy less vulnerable to the ups and downs of the price on the international market. These changes included notable tax reform measures, such as the introduction of Value Added Tax (VAT) in 2019, which has a broad tax base. In this research paper, aim to analyze the main challenges and effects of implementing VAT in Angola's tax system. We will approach this issue from two perspectives, that of the General Tax Administration (AGT) and that of companies. The aim is to understand the implications of this change in the country's tax system. It is hoped that this research paper will provide an in-depth insight into the implications of the implementation of the VAT-type tax on Angola's tax system. The study will offer valuable insights and contribute to the existing academic literature on VAT in Angola. It will also serve as a reference for future research on related topics.
Descrição
Palavras-chave
Imposto sobre Valor Acrescentado Sistema fiscal Angola Value Added Tax Tax system