Angola Country Profile
Tax Administration
Business Corruption
According to Global Integrity 2010, in practice, tax laws are almost never enforced uniformly and without discrimination in Angola, and some well-connected individuals consistently avoid paying taxes. Furthermore, companies report serious corruption issues in dealings with tax officials. The tax administration is also notorious for its inefficiency, leaving ample scope for tax evasion through bribery, according to Global Integrity 2010.
Frequency
The World Bank & IFC: Doing Business 2012:
- A medium-sized company must make an average of 31 payments each year to the tax authorities at a total tax rate of 53% of profits, and dealings with them take an average of 282 hours per year.
The World Bank & IFC: Enterprise Surveys 2010:
- 34% of companies expect to give gifts in meetings with tax inspectors. Small firms are nearly twice as likely as large firms to be expected to give gifts.
