Why collect local taxes in oil rich Angola? ... and the challenges of doing so
Portuguese version: Porquê cobrar impostos locais em Angola? ... e os desafios de o fazer
An effective tax system is required to implement and finance current government policies of diversifying the Angolan economy and providing quality public services to citizens across the country. Extending the reach and inclusiveness of taxation requires tax cooperation across levels of governments.
Local governments are particularly important for the growth of small scale enterprises and for equity considerations. Currently, however, collection of taxes and local fees in Angola takes place according to centralised and outdated instructions which have limited connections to local government development plans.
This brief addresses some of the institutional and political challenges of local taxation in Angola. It argues that tax reform should include real political and administrative decentralisation. This is closely linked to the building of a democratic state.
Género e pobreza no periurbano Luandense
Margareth Nangacovie, Iselin Åsedotter Strønen
The political economy of banking in Angola
Manuel Ennes Ferreira and Ricardo Soares de Oliveira
Diversification and democracy
Ivar Kolstad and Arne Wiig
International Political Science Review
Comparing urban and rural poverty in Angola
Inge Tvedten, Gilson Lázaro and Eyolf Jul-Larsen
Polygynous Neighbors, Excess Men, and Intergroup Conflict in Rural Africa
Carlo Koos, Clara Neupert-Wentz
Journal of Conflict Resolution
Armed governance: the case of the CIA-supported Afghan militias
Antonio De Lauri, Astri Suhrke
Small Wars and Insurgency
The Customer is King: Evidence on VAT Compliance in Tanzania
Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen, Vincent Somville