dc.contributor.author |
Fjeldstad, Odd-Helge
|
|
dc.contributor.author |
Orre, Aslak
|
|
dc.contributor.author |
Paulo, Francisco
|
|
dc.date.accessioned |
2021-04-09T11:52:38Z |
|
dc.date.issued |
2020-11 |
|
dc.description.abstract |
Angola experienced an extraordinary oil boom between 2004 and 2014. During this period, oil revenue accounted for 80% of all government revenue. In 2011, the Government of Angola started implementing a non-oil tax reform. The main objective of this reform was to reduce the Government's dependency on oil revenues by broadening the tax base and improving tax administration. This paper examines the achievements of the Angolan tax reform with respect to revenue generation. We find that the non-oil tax revenues, as a share of total revenue, have increased since the reform was initiated, largely due to the fall in oil revenues since 2014. However, the share of non-oil taxes to GDP remains mostly the same today as at the beginning of the oil boom. The reform has not effectuated any fundamental shift in state-society relations. A regime that has been fueled by massive revenues from natural resource extraction cannot easily alter state-society relations through a major tax reform without threatening the stability of the regime. Developing the non-oil tax system remains as urgent today as it was when the tax reform started. |
en_ZA |
dc.description.department |
Taxation |
en_ZA |
dc.description.embargo |
2021-11-01 |
|
dc.description.librarian |
hj2021 |
en_ZA |
dc.description.sponsorship |
The Norwegian Embassy in Luanda through the programme ‘Cooperation on Research and Development in Angola 2015–2018′, a collaboration between Centro de Estudos e Investigação Científica (CEIC) at the Catholic University in Luanda, and Chr. Michelsen Institute (CMI). Fjeldstad acknowledges support from the TaxCapDev-network, funded by the Research Council of Norway. |
en_ZA |
dc.description.uri |
http://www.elsevier.com/locate/exis |
en_ZA |
dc.identifier.citation |
Fjeldstad, O.-H., Orre, A. & Paulo, F. 2020, 'The non-oil tax reform in Angola : escaping from petroleum dependency?', The Extractive Industries and Society, vol. 7, no. 4, pp. 1189-1199. |
en_ZA |
dc.identifier.issn |
2214-790X |
|
dc.identifier.other |
10.1016/j.exis.2020.05.009 |
|
dc.identifier.uri |
http://hdl.handle.net/2263/79371 |
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dc.language.iso |
en |
en_ZA |
dc.publisher |
Elsevier |
en_ZA |
dc.rights |
© 2020 Elsevier Ltd. All rights reserved. Notice : this is the author’s version of a work that was accepted for publication in Extractive Industries and Society. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. A definitive version was subsequently published in Extractive Industries and Society, vol. 7, no. 4, pp. 1189-1199, 2020. doi : 10.1016/j.exis.2020.05.009. |
en_ZA |
dc.subject |
Oil dependence |
en_ZA |
dc.subject |
Natural resource revenues |
en_ZA |
dc.subject |
Tax reform |
en_ZA |
dc.subject |
Tax administration |
en_ZA |
dc.subject |
Angola |
en_ZA |
dc.title |
The non-oil tax reform in Angola : escaping from petroleum dependency? |
en_ZA |
dc.type |
Postprint Article |
en_ZA |