CMI Angola Brief 4:2

Since 2010, Angola has been implementing a tax reform aiming to increase non-oil tax revenues. This brief addresses main achievements of the reform since mid-2012 on administrative and legislative issues. Does the reform still have momentum? In spite of the rhetoric of modern tax reform characterised by simplification, participation and predictability, the actual reform process appears indecisive and non-transparent.

Authors

Odd-Helge Fjeldstad

Odd-Helge Fjeldstad is a Research Professor at the Chr. Michelsen Institute, an Extraordinary Professor at the African Tax Institute, and a Senior Fellow of the International Centre for Tax and Development.

Søren Kirk Jensen

Francisco Miguel Paulo

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