Summary: | The protracted civil war in Angola had detrimental implications for fiscal governance and public financial accountability in Angola. The exclusive access to natural resources by Angola’s warring factions engendered distortions in the collection and management of revenues from the export of the country’s raw materials. In the case of oil, the MPLA government emerged from the war with highly deficient and politicised systems of fiscal governance and public financial management and expenditure. These traditions emerged through intricate and irregular ties with foreign governments, high-level officials and international commercial banks. While relationships with such external forces persist, the dynamics of these interactions in the post-war period have taken a new direction. This research addresses the implications of China’s oil security diplomacy instruments, as employed in engagement with the Angola, on the levels of fiscal transparency and public financial accountability of the Angolan state
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