Overview

Nowadays, especially in the African context in which we live, there has been a major disconnect between the state's need to collect taxes, which are the main source of funding for public goods and services, and the willingness of citizens to pay these taxes and other levies. Instead of a normal relationship between these two sides, there has been a cat-and-dog relationship, with the State pursuing citizens and citizens seeking every possible way to exempt themselves from obeying the will of the State. For this reason, and given that there are indeed shortcomings on both sides, we offer these few pages as a contribution to the promotion of a healthy tax awareness, with the endogenous variable of establishing a tax system that covers everyone, contributes to economic growth and guarantees the well-being of the Angolan people.

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