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

Autores/as

Matias Mpanzo Caxixi Universidade Presbiteriana Mackenzie https://orcid.org/0009-0009-5555-5912
Mariana Baeta Neves Matsushita Universidade Presbiteriana Mackenzie https://orcid.org/0000-0002-6404-2950

DOI:

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

Palabras clave:

Inteligencia Artifical, Deber de contribuir, Derecho tributario angoleño, Nexo tributario

Resumen

Contextualización: El acelerado desarrollo tecnológico, marcado por la era digital y la inteligencia artificial, plantea desafíos multifacéticos al sistema tributario angoleño, el cual resulta insuficiente para responder a las nuevas realidades económicas.

Objectivos: Trazar un conjunto de acciones en los ámbitos legislativo, administrativo y de cooperación internacional para adaptar la tributación angoleña a este escenario, garantizando el deber de contribuir con eficacia, equidad y respeto a los preceptos constitucionales de capacidad contributiva y beneficios obtenidos.

Método: Se trata de un análisis reflexivo y propositivo realizado desde las perspectivas del legislador, la autoridad tributaria y la academia jurídica, considerando la complejidad del fenómeno tecnológico y la inexistencia de soluciones fáciles o universales.

Resultados: Proposición de vías para la modernización y adaptación del sistema fiscal de Angola, asegurando una recaudación justa y eficaz sin comprometer la innovación tecnológica ni la adopción productiva de la IA en el país.

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Biografía del autor/a

Matias Mpanzo Caxixi, 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 Baeta Neves Matsushita , 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).

Citas

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