A implementação do IVA em Angola : análise comparativa entre Portugal e Moçambique
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2022
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A crise económica mundial principalmente as variações do preço do petróleo nos
mercados internacionais nos últimos anos fez com que Angola enfrentasse uma crise
financeira, isso porque a maior parte da receita angolana é proveniente do petróleo.
Esta dependência levou o executivo angolano a desenvolver estratégias com o objetivo
de amenizar a crise financeira, através da diversificação económica e da redução do impacto
das variações do preço do petróleo.
No processo de diversificação foram criados estudos estratégicos denominados como
Linhas Gerais do Executivo para a Reforma Tributária (LGERT) publicado pelo Decreto
Presidencial n.º 50/2011. Foi daí que se iniciou a materialização da reforma de todo o sistema
fiscal.
Este processo da Reforma Tributária está a ser realizado pelo Projeto do Executivo
para a Reforma Tributária (PERT) publicado pelo Decreto Presidencial n.º 155/2010, que foi
atualizado em 2014.
Desta forma, a implementação do Imposto sobre o Valor Acrescentado em Angola foi
aprovada pela Lei n. º7/19, de 13 de Agosto, tornando-se em um tema importante no seio da
sociedade angolana.
Conclui-se que a substituição do Imposto de Consumo (IC) para o Imposto sobre o
Valor Acrescentado (IVA) ocorreu de forma a aumentar a receita fiscal, uma vez que o antigo
IC era ineficiente e incapaz de gerar as receitas desejadas e o IVA por ser um imposto
plurifásico com um amplo grau de generalidade que abrange tendencialmente todo o ato de
consumo através de uma noção residual ou negativa de prestações de serviços levaria ao
aumento da receita fiscal, a redução da evasão e da fraude fiscal através da emissão de
documentos por parte dos operadores económicos o que permitiria a Administração Geral
Tributária fiscalizar os sujeitos passivos que exercem uma atividade comercial e não
cumprem com as suas obrigações fiscais e ao mesmo tempo procurar aumentar a
transparência fiscal.
The global economic crisis mainly the variations in the price of oil in international markets in last years has caused Angola to face a financial crisis, because most of Angola's revenue comes from oil. This dependence led the Angolan executive to develop strategies aimed at alleviated the financial crisis, through economic diversification and reducing the impact of oil price changes. In the diversification process, strategic studies were created called the Executive General Lines for Tax Reform (LGERT) published by Presidential Decree No. 50/2011. This is where the reform of the entire tax system began. This process of Tax Reform is being carried out by the Executive Project for Tax Reform (PERT) published by Presidential Decree No. 155/2010, which was updated in 2014. Thus, the implementation of value added tax in Angola was approved by Law No. 7/19 of 13 August becoming an important issue within Angolan society. It is concluded that the substitution of Consumption Tax (CI) for Value Added Tax (VAT) occurred in order to increase tax revenue, since the former CI was inefficient and unable to generate the desired revenues and VAT because it is a multi-phase tax with a broad degree of generality that tends to cover the whole act of consumption through a residual or negative notion of services would lead to the increased tax revenue, reduced tax evasion and tax fraud by issuing documents by economic operators which would allow the General Tax Authority to monitor taxable persons engaged in a commercial activity and do not comply with their tax obligations while seeking to increase tax transparency.
The global economic crisis mainly the variations in the price of oil in international markets in last years has caused Angola to face a financial crisis, because most of Angola's revenue comes from oil. This dependence led the Angolan executive to develop strategies aimed at alleviated the financial crisis, through economic diversification and reducing the impact of oil price changes. In the diversification process, strategic studies were created called the Executive General Lines for Tax Reform (LGERT) published by Presidential Decree No. 50/2011. This is where the reform of the entire tax system began. This process of Tax Reform is being carried out by the Executive Project for Tax Reform (PERT) published by Presidential Decree No. 155/2010, which was updated in 2014. Thus, the implementation of value added tax in Angola was approved by Law No. 7/19 of 13 August becoming an important issue within Angolan society. It is concluded that the substitution of Consumption Tax (CI) for Value Added Tax (VAT) occurred in order to increase tax revenue, since the former CI was inefficient and unable to generate the desired revenues and VAT because it is a multi-phase tax with a broad degree of generality that tends to cover the whole act of consumption through a residual or negative notion of services would lead to the increased tax revenue, reduced tax evasion and tax fraud by issuing documents by economic operators which would allow the General Tax Authority to monitor taxable persons engaged in a commercial activity and do not comply with their tax obligations while seeking to increase tax transparency.
Descrição
Orientação: Lúcio Augusto Pimentel Lourenço. ; coorientação: Eduardo Luís Fernandes
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, IMPOSTOS, ESPECIAIS DE CONSUMO, IVA, REFORMAS FISCAIS, MOÇAMBIQUE, ANGOLA, PORTUGAL, ACCOUNTING, EXCISE DUTIES, VAT, TAX REFORMS, MOZAMBIQUE