Análise comparativa dos impostos sobre consumo e serviços IVA em Angola, ICMS e ISS no Brasil : limites e possibilidades

Abstract

This work aims to carry out a comparative analysis between the Value Added Tax (VAT) in Angola, the Tax on Circulation of Goods and Services (ICMS) and the Tax on Services of Any Nature (ISS) in Brazil. This study aims not only to make known the legal regimes of these taxes, but also to assess, in terms of Angolan and Brazilian law, the similarity between consumption and service taxes. This study also contemplates the roots, the identification, and the evolution of the value added tax until its application in Angola, as well as the application of the Tax on the Circulation of Goods and Services and the Tax on Services of Any Nature in Brazil. The main conclusions of this study point to the need for a general tax on consumption, a broad tax base (single rate, minimum exemption), multiphase and non-cumulative, as long as the contributory capacity and tax equality are observed