The implementation of VAT in Angola Carlos Baptista Lobo and Daniel S. de Bobos-Radu
By: Lobo, Carlos Baptista
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Contributor(s): Bobos-Radu, Daniel S. de.
Material type: 
ArticlePublisher: 2018Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | ADMINISTRACION TRIBUTARIA | ANGOLAOnline resources: Click here to access online
In:
International VAT Monitor v. 29, n. 5, September/October 2018, p. 185-190Summary: Following the winds of change of the new presidency and the IMF's recommendations, Angola is the last country in the Southern African Development Community to implement a VAT system. The main objective behind this new tax is a diversification of the country's revenue with a view to achieve macroeconomic stability. In this article, the authors summarize the main features of the new Angolan VAT system and highlight the challenges faced by its implementation.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2018/5-2 (Browse shelf) | Available | IVM/2018/5-2 |
Disponible únicamente en formato electrónico.
Resumen.
Following the winds of change of the new presidency and the IMF's recommendations, Angola is the last country in the Southern African Development Community to implement a VAT system. The main objective behind this new tax is a diversification of the country's revenue with a view to achieve macroeconomic stability. In this article, the authors summarize the main features of the new Angolan VAT system and highlight the challenges faced by its implementation.
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