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The non-oil tax reform in Angola: On track or losing momentum?

Fjeldstad, Odd-Helge; Jensen, Søren Kirk; Paulo, Francisco Miguel
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The non-oil tax reform in Angola: On track or losing momentum? (816.9Kb)
URI
http://hdl.handle.net/11250/2474936
Date
2014-02-18
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Original version
Bergen: Chr. Michelsen Institute (Angola Brief vol. 4 no. 2) 4 p.  
Abstract
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 still have momentum? In spite of the rhetoric of modern tax reform characterised by simplification, participation and predictability, the actual reform process appears indecisive and non-transparent.

Portugese version
Publisher
Chr. Michelsen Institute
Series
Angola Brief vol. 4 no. 2

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