O IVA angolano e o sector petrolífero

Abstract

The present work has it focus on the investigation of the influence of the Angolan VAT in the oil industry, allowing to uncover which are the immediate implications that the application of this tax has in that industry.Angola is one of the biggest producers of oil in the African continent, which the economy of that state is considerably founded in the profits of the oil exploration.Although a variety of efforts on a diversification of the economy, including recognized by the International Monetary Fund, the oil industry yet embodies as a pillar of that.Being the oil a scarce resource, and counting that exists a exacerbated dependency of this5country in the oil products, it’s worth to make exist a fiscal system cohesive, capable of sustain the Angolan economy while allows the collection of internal and external investments.Thereby, a part of being make an approach to the more relevant characteristics of the Angolan VAT, this work pretends to analyze the localization rules, the captive tax and the reimbursements of this tax in front of the habitual activity of the oil investment companies, going through the conciliation between the levy and the necessities of heavy initial investments.

Date of Award	20 Jul 2021
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Sérgio Vasques (Supervisor)