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Angola: Modernization of Income Taxation
Author:
Alexander D Klemm
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Miguel Pecho
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Sandro de Vargas Serpa
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David Wentworth
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Series:
High-Level Summary Technical Assistance Reports
Volume/Issue:
Volume 2024: Issue 004
Language:
English
Publication Date:
05 Feb 2024
DOI:
https://doi.org/10.5089/9798400265228.029
ISBN:
9798400265228
ISSN:
2959-4103
Pages:
4
Keywords:
Personal income tax; corporate income tax; progressivity
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A capacity development mission of the Fiscal Affairs Department (FAD) of the IMF visited Luanda, during the period November 6-17, 2023, to provide advice on tax policy and administration reforms to modernize and improve the income tax system. The mission recommended moving from a highly fragmented toward a more unified approach to taxation of income, with all labor income aggregated over the year and taxed under a common progressive tax schedule. The mission pointed to opportunities for improving income taxes compliance approaches, including through the development of capacities to manage tax incentives and international tax risks.
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Cover High-Level Summary Technical Assistance Reports
High-Level Summary Technical Assistance Reports
ISSN:
2957-658X
Publisher:
International Monetary Fund