Author(s) Pedro Kinanga dos Santos
Advisor(s) Joaquim Freitas Rocha
Synopsis The study object of this dissertation is the guarantee of taxpayers in Angolan lows, a topic which the scientific production in Angola has been inexistent, insufficient, with approaches to casual character on books or monographs dedicated to others topics. The new paths that are being trod, are visible such as, the Constitution of the Republic of Angola approved in 2010, the General Tributary Code, the Code Tributary Process approved in June 2014. Such laws require a certain rigor regarding their definition, interpretation and scope of intervention. The understanding of this subject necessarily involves the notion of guarantees, the constitutional framework and the tools aimed at effective protection of the rights of taxpayers. As we will see, throughout this study of guarantees taxpayers, in any of these dimensions, the mechanisms of guarantees aim to avoid illegal conduct of administration and potentiate the taxpayers in the supervision of the administrative act. Therefore, in order to provide our contribution the exercise of the guarantees taxpayers increasingly propulsive means of supervision of administrative action in Angolan legal systems, we will analyze your historical background and the current framework of the constitutional point of view and infra-constitutional and finally test the sequence of the judicial challenge process.
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