Publication

This paper examines how Angola’s tax reform will impact the country's economy, institutions and the state's relationship with society. More specifically, it looks at whether the reform will be able to boost non-oil tax revenue and broaden the tax base - with the aim of reducing dependence on natural resources and vulnerability to international commodity price and demand volatility. Pointing to the lack of development in other sectors of the economy, the author argues that the government faces challenges to such reform, most notably a limited taxable base and an exiguous taxpaying culture.