Tax amnesty in Angola: a fresh start or a vicious circle?
The Angolan Parliament has recently approved a comprehensive set of new tax legislation as part of the ongoing non-oil tax reform. An amnesty for taxpayers’ outstanding debt is part of the reform package. Given the lawlessness that has characterised non-oil taxation in Angola since independence, the Government’s position seems to be that the tax amnesty is required to “put the past behind us in order to move forward”. Embarking on a tax amnesty is a challenging path full of potential pitfalls. This brief addresses some of these challenges and discusses how to minimise the potential costs of the amnesty. The purpose is to contribute to the public debate in Angola since the legal and regulatory framework for the tax amnesty still seems to be under development.
Mining and the Incidence of Malaria in Angola and Ghana
Subverting the Constitution and Curtailing Civil Society. Angola’s New Law on NGOs.
Catarina Antunes Gomes, Cesaltina Abreu, Margareth Nangacovie, Inge Amundsen
Africa’s Social Policy Trajectories Since the Colonial Period: Constructing social policies in Portuguese-speaking African countries, the nefarious effects of instability
Margareth Nangacovie, Clementina Furtado, Ilsa Cá e Sá, Carmeliza Rosário
Media From the Atlantic to the Indian Ocean, Communication Systems in Portuguese-Speaking Africa
Orre, Aslak Jangård & Helge Rønning
Media Ownership in Africa in the Digital Age: Challenges, Continuity and Change
Lobbyism or bribery
Elgar Concise Encyclopedia of Corruption Law
Research and Advisory Work on Taxation and Public Finance Management in Tanzania 1993-2023
Høyere skatter for de rike er en dårlig valgkampsak i Afrika