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Implementação do IVA em Angola: a análise da perceção dos cidadãos mediante uma abordagem qualitativa
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| 1.11 MB | Adobe PDF |
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Abstract(s)
A implementação do Imposto sobre o Valor Acrescentado (IVA) em Angola, aprovado pela Lei n.º 7/19, de 13 de agosto, tornou-se um tema com significativa relevância no seio da sua sociedade. A expectativa por parte do Estado Angolano resumia-se em dois preceitos, por um lado a garantia de proximidade com as diretrizes da SADC – comunidade Africana da qual é membro – e por outro, a implementação da designada “Máquina Fiscal”. No entanto, a expectativa por parte dos cidadãos era de que a implementação do IVA alavancaria o encarecimento do seu nível de vida e a isto acresce a situação económica financeira que o país está a atravessar, i.e., crise económica financeira. O presente trabalho teve como objetivo aferir a perceção dos cidadãos relativamente à inclusão do IVA no sistema tributário Angolano e, consequentemente, verificar a perceção dos mesmos quanto ao impacto que este imposto teria no seu dia-a-dia. De modo a alcançar o referido objetivo, por meio de uma abordagem qualitativa, procedeu-se à realização de quinze entrevistas a cidadãos Angolanos, residentes em Luanda (cidade capital) e cujas profissões são distintas. Globalmente, os resultados desta investigação sugerem que a implementação do IVA foi de facto oportuna para a economia do país, pois é reconhecido o IVA enquanto um imposto bom, justo e moderno. Não obstante, associado a isto, permanece a presunção de que o momento em que tal imposto foi implementado acabou por de algum modo dificultar a extração dos seus benefícios. Os desafios para futuras investigações e as implicações práticas destes resultados para a gestão serão discutidos.
The implementation of the Value Added Tax (VAT) in Angola, approved by Law no. 7/19 of August 13th, has become a topic of significant relevance within its society. The expectation on the part of the Angolan State was summed up in two precepts, on one hand, the guarantee of proximity to the guidelines of SADC - the African community of which it is a member - and on the other hand, the implementation of the so-called “Fiscal Machine”. However, the expectation on the part of citizens was that the implementation of VAT would boost the increase in their standard of living and this adds to the financial-economic situation that the country is going through - financial-economic crisis. The present work aims to assess the citizens’ perception regarding the inclusion of VAT in the Angolan tax system and consequently the impact that it would have on their daily lives. Through a qualitative approach, 15 interviews were carried out with Angolan citizens, residing in Luanda (capital city) and whose professions are different. The results suggest that the implementation of VAT was indeed opportune for the country's economy since VAT is recognized as a good, fair and modern tax. Associated with this, remains the assumptions that the moment that such a VAT was implemented ended up somehow hampering the extraction of its benefits. The challenges for future research and the practical implications of these results for management will be discussed.
The implementation of the Value Added Tax (VAT) in Angola, approved by Law no. 7/19 of August 13th, has become a topic of significant relevance within its society. The expectation on the part of the Angolan State was summed up in two precepts, on one hand, the guarantee of proximity to the guidelines of SADC - the African community of which it is a member - and on the other hand, the implementation of the so-called “Fiscal Machine”. However, the expectation on the part of citizens was that the implementation of VAT would boost the increase in their standard of living and this adds to the financial-economic situation that the country is going through - financial-economic crisis. The present work aims to assess the citizens’ perception regarding the inclusion of VAT in the Angolan tax system and consequently the impact that it would have on their daily lives. Through a qualitative approach, 15 interviews were carried out with Angolan citizens, residing in Luanda (capital city) and whose professions are different. The results suggest that the implementation of VAT was indeed opportune for the country's economy since VAT is recognized as a good, fair and modern tax. Associated with this, remains the assumptions that the moment that such a VAT was implemented ended up somehow hampering the extraction of its benefits. The challenges for future research and the practical implications of these results for management will be discussed.
Description
Keywords
Imposto sobre o Valor Acrescentado Reforma Tributária Crise Económica Nível de Vida