The present dissertation has the following main objectives: i) verify the importance on the implementation of Value Added Tax (VAT) in the Angolan Fiscal System and its contribution to the fiscal revenue; ii) determine the characteristics approaching and distancing the Angolan VAT, comparatively to the rest of the Portuguese-speaking African countries, namely the model of Mozambique and Cape Verde, as well as the European VAT model; iii) critically analyze the VAT regime in the province of Cabinda under the principle of fiscal equality.In a word, the aim of the present work is to answer the question whether it makes sense the positive discrimination approach the Angolan legislator took in respect of the attribution of 2% VAT for importation and transmissions on goods in the province of Cabinda, contrary to the current 14% in the rest of the country.The conclusion, in response to the first objective is that VAT takes on considerable importance in the Angolan fiscal revenue. As to the second objective, we conducted a comparative study of various VAT existing codes in the Portuguese-speaking African countries, compared to the European VAT model, concluding that there are more similarities than differences. These are more visible under the rules of location, regarding internal operations, internal exemption and importation. At last, as to the third objective we verify that there are more political reasons than equality and efficiency determining such decision.
Date of Award | 15 Dec 2021 |
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Original language | Portuguese |
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Awarding Institution | - Universidade Católica Portuguesa
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Supervisor | Sérgio Vasques (Supervisor) |
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- Angola
- Cabinda
- VAT
- Special regime
- Customs
- Port and transmissions of goods
O imposto sobre o valor acrescentado angolano: o caso de Cabinda
Costa, P. A. M. D. (Student). 15 Dec 2021
Student thesis: Master's Thesis