Emanuela Vunge, PRIME's Managing Partner, published an article titled ‘From a Cedular Tax Regime that tends to be “pro fisco” to the search for greater tax justice based on the constitutional principles imposed on the tax system and policy in Angola – the path to follow’ in the scientific journal of the Constitutional Court.
In this article, the author analyses the need for a fairer and more balanced tax system in Angola, highlighting Article 101 of the Constitution of the Republic of Angola (CRA), which establishes that ‘the Tax System aims to satisfy the financial needs of the State and other public entities, ensure the implementation of the State's economic and social policy and proceed with a fair distribution of income and national wealth’. The PRIME lawyer also highlights the challenges and advances in the tax reform process, pointing to ways to achieve greater equity and efficiency.
- Read this article here.
