Guarantees for taxpayers under Angolan law

Abstract

This paper deals with the constitutional principles of taxation in force in Angola. The main purpose of this study is to discuss the taxpayer’s guarantees in the legal-tax relationship, as well as to draw a parallel between the taxpayer and the State. In this study, we highlight the formal and material guarantees of the tax relation, demonstrating that, despite the need for improvement in the tax administration, from the legislative framework point of view, Angola has a fairly complete range of taxpayer guarantees.