THE DUTY OF TAX CONTRIBUTION IN THE DIGITAL ERA AND ARTIFICIAL INTELLIGENCE IN ANGOLAN LAW

Matias Mpanzo Caxixi; Mariana Baeta Neves Matsushita

doi:10.14210/rdp.v26n2.p466-489

Authors

Matias Universidade Presbiteriana Mackenzie https://orcid.org/0009-0009-5555-5912
Mariana (português - Brasil) Universidade Presbiteriana Mackenzie https://orcid.org/0000-0002-6404-2950

DOI:

https://doi.org/10.14210/rdp.v26n2.p466-489

Keywords:

Duty to contribute, Artificial Intelligence (AI), Angolan tax law, digital taxation, Tax nexus

Abstract

Contextualization: Rapid technological development, marked by the digital age and artificial intelligence, poses multifaceted challenges to the Angolan tax system, which has proven insufficient to address new economic realities.

Objectives: Outline a set of actions across legislative, administrative, and international cooperation spheres to adapt Angolan taxation to this scenario, ensuring the duty to contribute with effectiveness, equity, and respect for constitutional principles of ability to pay and benefits received..

Method: A reflective and analytical study conducted from the perspectives of the legislator, the tax authority, and the legal academy, taking into account the complexity of the technological phenomenon and the absence of simple or universal solutions.

Results: Proposal of pathways for the modernization and adaptation of Angola's fiscal system, securing fair and effective tax collection without hindering technological innovation or the productive adoption of AI in the country.

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Author Biographies

Matias , Universidade Presbiteriana Mackenzie

PhD candidate in Political and Economic Law at the Mackenzie Presbyterian University Law School. São Paulo, Brazil. Master's degree in Legal and Political Sciences from the Agostinho Neto University Law School, Luanda, Angola. Assistant Professor of Constitutional Law at the Faculty of Law of Agostinho Neto University. Judge of the Military Court of Luanda. Scientific Coordinator of the International Association of Military Justices. Author of two legal works and coordinator of several works, he has published numerous articles in various Brazilian military law journals

Mariana (português - Brasil) , Universidade Presbiteriana Mackenzie

Professor of the Master's and Doctorate in Political and Economic Law at the Mackenzie Presbyterian University (UPM) Law School, São Paulo/SP; Post-Doctorate from the University of Salamanca (Spain); Doctorate and Master's from PUC-SP, both with scholarships from CAPES and CNPq, respectively; Diploma of Advanced Studies from the University of Barcelona (DEA – Spain); Postgraduate in International Tax Law from the University of Barcelona (Spain); Master's in International Law and Economics (MILE) from the World Trade Institute - Bern University (Switzerland). She was Coordinator of Continuing Education (Lato Sensu Specialization) and International Representative of the Mackenzie Law School (Higienópolis).

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