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

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.