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Reporting income taxes in the banking sector in Angola - accounting, tax regulation and financial reporting evidences
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This research provides an insight into income taxes reporting in Angola,
based on hand collected data from the annual reports of banks. Empirical
studies on Angolan companies are scarce, in part due to the limited access
to data. The results show that income taxes’ reporting has improved over the
years 2010-2013, becoming more reliable and understandable. The Angolan
Government is boosting the economic growth through tax benefits in the
investment in public debt, which cause a reduction in the banks’ effective
tax rate. The new income tax law will reduce the statutory tax rate from
2015 onwards and change the taxable income, resulting in shifting the focus
to promoting private investment.
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Income taxes Angola Banking sector Financial reporting