| 000 | 01353nab a2200265 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20181031130408.0 | ||
| 007 | ta | ||
| 008 | 180928s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966670 _aLobo, Carlos Baptista |
|
| 245 |
_aThe implementation of VAT in Angola _c Carlos Baptista Lobo and Daniel S. de Bobos-Radu |
||
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aFollowing 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. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_97307 _aADMINISTRACION TRIBUTARIA |
|
| 650 | 4 |
_919582 _aANGOLA |
|
| 700 | 1 |
_966671 _aBobos-Radu, Daniel S. de |
|
| 773 | 0 |
_9151529 _oIVM _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 29, n. 5, September/October 2018, p. 185-190 |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cRE | ||
| 999 |
_c139198 _d139198 |
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