The digital transformation of tax administrations has ceased to be a distant aspiration and become,arguably,the principal vehicle for transparency.The capacity to translate rules and procedures into auditable digital ...The digital transformation of tax administrations has ceased to be a distant aspiration and become,arguably,the principal vehicle for transparency.The capacity to translate rules and procedures into auditable digital flows enhances taxpayers’understanding of how tax institutions operate and,in turn,improves their public image and legitimacy.The Angolan General Tax Administration(AGT)has,since 2014,pursued a comprehensive modernisation agenda anchored in the Integrated Tax Management System(SIGT)and the ASYCUDA World platform,incorporating key modules such as e-invoicing,automated settlement,risk-based VAT refund processing,digital tax enforcement,and taxpayer portals.In parallel,the AGT has strengthened its analytical and intelligence layers through APEX/BI systems,developed Tax Compliance Certificates(CCT)as tools of digital trust,and implemented a Tax Intelligence System(SIT)that supports the Annual Audit Plan(PAF)through data-driven risk analysis.This article demonstrates how these components-governed by detailed blueprints,reinforced by cybersecurity and interoperability frameworks-give practical form to the core principles of taxation,elevating the governance of public revenues to a level of predictability,traceability,and proportionality.It concludes that in Angola,transparency has evolved from rhetoric to practice-from a mere normative principle to an operational reality-producing measurable,verifiable tax actions that strengthen both institutional legitimacy and citizens’trust.展开更多
文摘The digital transformation of tax administrations has ceased to be a distant aspiration and become,arguably,the principal vehicle for transparency.The capacity to translate rules and procedures into auditable digital flows enhances taxpayers’understanding of how tax institutions operate and,in turn,improves their public image and legitimacy.The Angolan General Tax Administration(AGT)has,since 2014,pursued a comprehensive modernisation agenda anchored in the Integrated Tax Management System(SIGT)and the ASYCUDA World platform,incorporating key modules such as e-invoicing,automated settlement,risk-based VAT refund processing,digital tax enforcement,and taxpayer portals.In parallel,the AGT has strengthened its analytical and intelligence layers through APEX/BI systems,developed Tax Compliance Certificates(CCT)as tools of digital trust,and implemented a Tax Intelligence System(SIT)that supports the Annual Audit Plan(PAF)through data-driven risk analysis.This article demonstrates how these components-governed by detailed blueprints,reinforced by cybersecurity and interoperability frameworks-give practical form to the core principles of taxation,elevating the governance of public revenues to a level of predictability,traceability,and proportionality.It concludes that in Angola,transparency has evolved from rhetoric to practice-from a mere normative principle to an operational reality-producing measurable,verifiable tax actions that strengthen both institutional legitimacy and citizens’trust.
