• Análise do processo de reforma fiscal em Angola... e porque incentivos fiscais devem ser evitados 

      Fjeldstad, Odd-Helge; Jensen, Søren Kirk; Orre, Aslak (Angola Brief vol. 2 no. 2, Report, 2012-06-06)
      Angola está actualmente a implementar uma reforma tributária. O principal objectivo da reforma é aumentar as receitas fiscais não petrolíferas pelo alargamento da base tributária, racionalizar incentivos, aumentar o controlo ...
    • A reforma tributária do sector não petrolífero em Angola: No caminho certo ou a perder o dinamismo? 

      Fjeldstad, Odd-Helge; Jensen, Søren Kirk; Paulo, Francisco Miguel (Angola Brief vol. 4 no. 4, Report, 2014-04-08)
      Desde 2010, Angola está a implementar uma reforma tributária que visa aumentar as suas receitas fiscais não petrolíferas. Este brief aborda os principais feitos da reforma à partir do segundo semestre de 2012 quanto à ...
    • Fraca previsão de receitas: Um grande desafio para uma política fiscal sólida em Angola 

      Fjeldstad, Odd-Helge; Jensen, Søren Kirk; Paulo, Francisco Miguel (Angola Brief vol. 4 no. 3, Report, 2014-04-08)
      A política fiscal consiste no uso da arrecadação de receitas (tributação) e da realização de despesas (gastos) pelo governo com o objetivo de monitorar e influenciar a economia da nação. Um grande desafio que se coloca à ...
    • Poor revenue forecasting: A major challenge for sound fiscal policy in Angola 

      Fjeldstad, Odd-Helge; Jensen, Søren Kirk; Paulo, Francisco Miguel (Angola Brief vol. 4 no. 1, Report, 2014-02-01)
      Fiscal policy is the use of government revenue collection (taxation) and expenditure (spending) to monitor and influence the nation’s economy. A major challenge facing fiscal policy and implementation of the ongoing non-oil ...
    • Reformas ao processo orçamental e gestão das finanças públicas de Angola a crise foi um sinal de alarme? 

      Jensen, Søren Kirk; Paulo, Francisco Miguel (CMI Report R 2011:7, Research report, 2011-11-21)
      Este relatório trata do processo de orçamento de Angola - no seu sentido amplo - no período entre 2008 e 2010. Três conceitos – transparência, responsabilidade e eficiência - são usados como pontos de referência centrais, ...
    • Reforming the personal income tax system in Angola: An alternative proposal 

      Fjeldstad, Odd-Helge; Jensen, Søren Kirk; Paulo, Francisco Miguel (CMI Insight 2014:3, Report, 2014-06-01)
      Reforming the personal income tax legislation in Angola has been under preparation since 2011. There are many challenges related to creating an effective and fair tax system in a highly unequal society that the Angolan ...
    • Reforms of the Angolan budget process and public financial management: Was the crisis a wakeup call? 

      Jensen, Søren Kirk; Paulo, Francisco Miguel (CMI Report R 2011:7, Research report, 2011-11-21)
      This report deals with Angola’s budget process – in the wide sense – in the period between 2008 and 2010. Three concepts - transparency, accountability and efficiency - are used as central benchmarks against which various ...
    • Taking stock of the tax reform process in Angola, and why tax incentives should be avoided 

      Fjeldstad, Odd-Helge; Jensen, Søren Kirk; Orre, Aslak (Angola Brief vol. 2 no. 1, Report, 2012-06-05)
      Angola is currently implementing a tax reform. The main objective of the reform is to increase non-oil tax revenues by broadening the tax base, rationalize incentives, increase control with voluntary tax payments and fight ...
    • Tax amnesty in Angola: a fresh start or a vicious circle? 

      Fjeldstad, Odd-Helge; Jensen, Søren Kirk; Paulo, Francisco Miguel (Angola Brief vol. 4 no. 9, Report, 2014-09-17)
      The Angolan Parliament has recently approved a comprehensive set of new tax legislation as part of the ongoing non-oil tax reform. An amnesty for taxpayers’ outstanding debt is part of the reform package. Given the lawlessness ...
    • The non-oil tax reform in Angola: On track or losing momentum? 

      Fjeldstad, Odd-Helge; Jensen, Søren Kirk; Paulo, Francisco Miguel (Angola Brief vol. 4 no. 2, Report, 2014-02-18)
      Since 2010, Angola has been implementing a tax reform aiming to increase non-oil tax revenues. This brief addresses main achievements of the reform since mid-2012 on administrative and legislative issues. Does the reform ...
    • The role of the churches in poverty reduction in Angola 

      Jensen, Søren Kirk; Pestana, Nelson (Research report, Research report, 2010)
      This study was carried out as a collaborative effort between the Center of Studies and Scientific Research (CEIC) of the Catholic University of Angola (UCAN), the Chr. Michelsen Institute (CMI) and Independent Policy ...