Desafios da economia digital e o IVA em Angola
: uma avaliação crítica das lições dos regimes de Cabo Verde e da União Europeia

  • Mércia do Nascimento Soares de Campos dos Santos (Student)

Student thesis: Master's Thesis

Abstract

This thesis deals with the challenges of the digital economy in the specific case of Angola, the aim of which is to analyse the current VAT system and the digital economy in Angola and to draw on the experience of the European Union and Cape Verde. The choice of these two regimes is due to the fact that the European Union is more advanced in terms of discussing and implementing VAT for the digital economy without, on the other hand, leaving out the African reality, such as Cape Verde, which within the PALOP countries has a cohesive system for taxing the digital economy. The work results in an Important approach to the current Angolan system and what can be improved. There were some limitations in terms of obtaining statistical data on the subject, as well as the lack of guidelines from the Angolan Tax Administration to establish the best way to apply the existing rules to international commercial transactions.
Date of Award7 Jan 2025
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMiguel Correia (Supervisor)

Keywords

  • Digital economy
  • VAT taxation of the digital economy
  • European Union
  • Cape Verde
  • Angola
  • Proposals for Angola

Designation

  • Mestrado em Direito

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