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The ongoing study aims to trace the evolution of the Personal Income Tax (IRPS) in Cape Verde, from colonial times to the present day, and verify the oscillation of this tax from 2008 to 2015. This, in order to outline proposals for measures to improve its collection. The method used was the case study with recourse to documentary collection, framed by the tax legislation and opinions of the general accounts of the State issued by the Court of Auditors of Cape Verde. The results indicate that this tax went through 4 stages, initially known as the defense tax (1939), later as a supplementary tax on income and professional tax (1963), then assumed the character of Single Tax on Personal Income (1996) and in the current stage adopted the figure of Individual Income Tax (IRPS) (2015). The fluctuation of this tax, between 2008 and 2015, led to an average increase in revenues of 102,712 thousand capeverdean Escudos (2.2% of IRPS revenues, however, the average stock of debts of this tax in this period amounted to 4.3% of income from IRPS. From this finding will be a set of proposals for measures to increase the effectiveness of its collection that involve the control of fiscal debt with crossover of information. The aim is, on the one hand, to purify and collect these debts, and, on the other hand, to promote a strong investment in fiscal education / awareness.

Imposto sobre o rendimento das pessoas singulares (IRPS) em cabo verde: evolução histórica e receitas cobradas em 2008-2015