INFLUÊNCIA DA NOVA ESTRUTURA FISCAL DE IMPOSTOS DE ANGOLA NA GESTÃO DE ESCOLAS PRIVADAS DO MUNICÍPIO DO LOBITO

The impact of taxes on private school performance is a very pertinent subject, especially now that the country is facing an economic and financial crisis, and the Government is searching for ways to increase public revenue. The fiscal system has been one of the strategic areas. The objective of this work is to evaluate the influence of taxes on private school management in Lobito Municipality, in Angola, to understand the impact of taxes and fiscal obligations on management decisions, as well as the influence of the current fiscal regime and tributary obligations. The literature review aimed to provide information and content related to accounting information and its role in business management in this century. It also shows theoretically a compulsory complementarity between accounting, taxation, and management. The subject of fiscal management is deeply discussed and is preceded by several concepts about taxation and the fiscal system, highlighting the Angolan fiscal system. The content of this study presents the reality of Angola and highlights the importance of private schools as the main partners of the Government in the fight against illiteracy and reducing the number of children out of the educational system, analyzing the advantages of that partnership. A diagnosis related to the subject under study was conducted in an empirical study through a questionnaire sent to thirty-four private schools in Lobito Municipality. It allows us to conclude that taxes positively affect private school management, encouraging and improving organization internal control, and managers possess some knowledge of the fiscal legislation, seeking external support when needed. Recommendations are also proposed to private companies and Government fiscal institutions, aiming to help create the new fiscal structure in Angola.