• 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 ...
    • Diversification of the Angolan economy 

      da Rocha, Alves; Santos, Regina; Bonfim, Luís; Paulo, Francisco Miguel; Kolstad, Ivar; Wiig, Arne (CMI Insight 2014:5, Report, 2014-09-01)
      Angola has the second most concentrated economy in the world, oil representing more than 97 per cent of its exports in 2011. Concentration has increased since independence in 1975, and since the end of the civil war in ...
    • 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 ...
    • 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 ...