THE ROLE OF TAX INSPECTION AGENT IN FIGHTING THE INFORMAL ECONOMY IN ANGOLA 2020/2024
Keywords:
Tax Inspection, Informal Economy, Fiscal PolicyAbstract
The informal economy in Angola poses a structural challenge to economic development, tax justice, and public revenue collection between 2020 and 2024. In a context of economic crisis, tax reforms, and state modernization efforts, Tax Inspection Agents have assumed a central role in combating tax evasion and fraud, seeking to expand the tax base. The study begins with the following question: how have tax inspection agents acted in combating the informal economy in Angola (2020-2024), and what are the limits of this action? To answer this question, two hypotheses were raised. The research is justified by the need to strengthen tax administration and promote greater tax equity, balancing rigorous inspection with incentives for formalization. The study was limited to the period 2020-2024. From a theoretical perspective, the work addresses three pillars: tax inspection, the informal economy, and tax policy. The methodology adopted a qualitative, exploratory, and descriptive approach, based on monographic methods and documentary analysis. The analysis of the results revealed that the agent's role has evolved from a predominantly repressive one to a pedagogical approach, combining oversight with awareness campaigns and simplified taxation regimes. There has been an increase in oversight operations, particularly in informal markets, but obstacles such as bureaucracy, cultural resistance to formalization, and operational limitations persist. It can be concluded that, although there have been advances in modernization and the pedagogical role of the agent, the informal economy remains robust, requiring integrated policies that combine fiscal rigor, incentives for formalization, and institutional strengthening of the AGT.
