Angola Programme

Taking stock of the tax reform process in Angola, and why tax incentives should be avoided

Angola is currently implementing a tax reform. The main objective of the reform is to increase non-oil tax revenues by broadening the tax base, rationalize incentives, increase control with voluntary tax payments and fight tax evasion. There is also a desire to use the tax system as a mechanism to provide incentives to investments and diversification of the economy. This brief argues that tax incentives in the form of lower rates, tax holidays and exemptions are likely to have negligible effects on investments. Extensive tax incentives are likely to undermine the efficiency and effectiveness of the tax system by creating room for bribery and corruption, increasing loopholes for tax evasion and distorting competition. Sticking to clear, unambiguous tax rules with not too many exceptions would likely avoid many unnecessary current and future conflicts.

Download publication

Last updated: June 05, 2012

Share |

Participating institutions


Decentralisation and Local Government in Angola

On Angola:

Angola Growth Targets Delay Tax Reform: Michelsen Institute

27 Mar 2014 Bloomberg Business Week

Planned tax changes in Angola, Africa's second-largest oil producer, are hindered by inaccurate budget ...

IMF Executive Board Concludes the Second Post-Program Monitoring with Angola

19 Mar 2014 International Monetary Fund (IMF)

On March 5, 2014, the Executive Board of the International Monetary Fund (IMF) concluded the Second ...

News from selected sources:

Army chief considers situation in Cabinda stationary

19 Apr 2014 Angop - Politics

Cabinda - The head of the Angolan Ground Forces (Army), general Lúcio Gonçalves Amaral, said last Friday ...

Participants in congress defend reflection and debate on role of humanities

19 Apr 2014 Angop - Education

Luanda - The participants in the First Triennial Congress on Humanities, promoted by by the state-owned ...

Police detain 37 foreign citizens for illegal prospecting of diamonds

19 Apr 2014 Angop - Politics

Cuito - The National Police detained throughout the week 37 foreign citizens who were involved in illegal ...

Universal health care coverage calls for restructuring of several platforms

19 Apr 2014 Angop - Health

Luanda - The chairman of the first meeting of African Health Ministers, the Angolan José Van-Dúnem, ...

New Justice Ministry delegate to Benguela presented

19 Apr 2014 Angop - Politics

Benguela - The Angolan minister of Justice and Human rights, Rui Mangueira, last Thursday presented ...

CMI (Chr. Michelsen Institute)
Phone: +47 47 93 80 00 - From abroad: +47 55 70 55 65
Fax: +47 47 93 80 01
E-mail: - Web:
P.O.Box 6033 Bedriftssenteret, N-5892 Bergen, Norway
Visiting address: Jekteviksbakken 31, Bergen