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Advisor(s)
Abstract(s)
Este trabalho apresenta um estudo das principais variáveis do IVA no pacote do sistema
tributário Angolano, bem como a relevância de sua aplicabilidade nas organizações e aos
níveis de satisfação dos habitantes, atendendo a realidade contextual Angolana.
O objetivo da investigação é de contribuir para uma melhor perceção dos colaboradores
das empresas e dos Habitantes em relação à implemetação do IVA em Angola. Deste
modo, perceber em detalhe os seus graus de conhecimento, comportamento e motivações
em relação à implementação.
Com base na revisão de literatura foi feita uma construção teórica que permite identificar
as principais características, tais como, o enquadramento teórico, as operações tributárias
que abrangem (as taxas, declarações do rendimento e os pagamentos) tanto o antigo
imposto de consumo como o imposto de valor acrescentado a ser implementado.
Os dados foram coletados mediante a aplicação de dois questionários presenciais, com
indicadores de satisfação e perceção dos particulares e colaboradores das empresas em
relação ao projeto de código de lei da implementação do IVA. Obtiveram-se 300 respostas
válidas que permitiram a realização de um estudo quantitativo em que foram aplicados
diversos tratamentos estatísticos.
Os resultados do estudo mostram que em geral os particulares e colaboradores de algumas
empresas em Angola, apontam um grau de insatisfação considerável nos indicadores,
relativos ao impacto da implementação do IVA nos seus salários e no preço dos produtos
e serviços. Todavia, estão satisfeitos com os meios de transmissão de conhecimento sobre
o imposto.
Deste modo, verifica-se a relevância do Instituto Nacional da Defesa dos Consumidores,
do Ministério do Comércio e do Ministério das Finanças, na aplicação de mecanismos
para evitar falhas nesta primeira fase de implementação do imposto em Angola.
This paper presents a study of the main variables of VAT in Angola's tax system package, as well as the relevance of its applicability in organizations and the satisfaction levels of individuals, taking into account Angola's contextual reality. The objective of the research is to contribute to a better perception of corporate employees and individuals regarding the implementation of VAT in Angola, thus understanding in detail their degrees of knowledge, behavior and motivations regarding the implementation. Based on the literature review, a theoretical construction was made, which allowed us to identify the main characteristics, such as the theoretical framework, the tax operations that cover (the rates, income statements and payments) both the old consumption tax and the value-added tax that is being implemented. Data were collected through the application of two presential questionnaires, with indicators of satisfaction and perception of individuals and employees of the companies regarding the draft VAT implementation code. 300 valid answers were obtained that allowed the accomplishment of a quantitative study in which several statistical treatments were applied. The study results show that, in general, individuals and employees of some companies in Angola point to a degree of dissatisfaction in the indicators regarding the impact of VAT implementation on their salaries and on the price of products and services. However, they are satisfied with the means of knowledge transmission about the tax. Thus, there is the relevance of the National Institute of Consumer Protection, the Ministry of Commerce and the Ministry of Finance, in the application of mechanisms to avoid failures in this first phase of tax implementation in Angola.
This paper presents a study of the main variables of VAT in Angola's tax system package, as well as the relevance of its applicability in organizations and the satisfaction levels of individuals, taking into account Angola's contextual reality. The objective of the research is to contribute to a better perception of corporate employees and individuals regarding the implementation of VAT in Angola, thus understanding in detail their degrees of knowledge, behavior and motivations regarding the implementation. Based on the literature review, a theoretical construction was made, which allowed us to identify the main characteristics, such as the theoretical framework, the tax operations that cover (the rates, income statements and payments) both the old consumption tax and the value-added tax that is being implemented. Data were collected through the application of two presential questionnaires, with indicators of satisfaction and perception of individuals and employees of the companies regarding the draft VAT implementation code. 300 valid answers were obtained that allowed the accomplishment of a quantitative study in which several statistical treatments were applied. The study results show that, in general, individuals and employees of some companies in Angola point to a degree of dissatisfaction in the indicators regarding the impact of VAT implementation on their salaries and on the price of products and services. However, they are satisfied with the means of knowledge transmission about the tax. Thus, there is the relevance of the National Institute of Consumer Protection, the Ministry of Commerce and the Ministry of Finance, in the application of mechanisms to avoid failures in this first phase of tax implementation in Angola.
Description
Keywords
Angola IVA Imposto sobre o Consumo Contabilidade VAT Accounting Consumption Tax