TRANSPARENCY AND ETHICS IN TAX ADMINISTRATION IN ANGOLA: IMPLICATIONS FOR TAX REVENUE

Abstract

This article addresses the fundamental importance of transparency and ethics in tax management in Angola, and their crucial role in consolidating democracy and the country's socioeconomic development. Recognizing that the State's financial activity primarily depends on revenue collection to fund public services and ensure collective well-being, the study emphasizes that the lack of ethics and transparency in the Angolan public sector is the main cause of corruption, misappropriation of resources, and the consequent deprivation of citizens' rights. Tax administration in Angola plays a vital role in revenue collection and must adhere to the basic principles of legality and justice. However, the prevalence of financial scandals involving public officials and tax collectors severely undermines the State's financial activity and public trust. The main objective of this study is, therefore, to analyze the impacts of transparency and ethics in tax management in Angola and their direct influence on tax revenue collection. The research focuses on the correlation between integrity management and increased efficiency in revenue collection, emphasizing that ethics, by promoting honesty and professional responsibility, is essential to ensure operational functionality and social justice in the Angolan context.