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 |
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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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