As finanças públicas em Moçambique no período de 1975 à 2005

Abstract

The present work intends to analyze the behavior of public finances in Mozambique and the impact on economic development in the period from 1975 to 2005. During the 30 years of analysis, there were several fiscal and budgetary reforms with the objective of adapting the collection system and covering more and more sectors of the economy. In addition to the reforms, several development plans and programs were developed and implemented aimed at minimizing poverty and the harmful effects of war, contributing to the improvement of the health network, education, means of communication, good governance, among others. The 1st phase of the fiscal reform carried out in 1978 had the objective of adapting the fiscal system to the philosophy of the State that had just emerged, promoting greater social justice and contributing to social progress. The 2nd phase of the fiscal reform, carried out in the context of the PRE, had the objective of correcting the imbalances in the national economy, as well as minimizing the harmful effects of the war. This introduced new reforms in the tax system and made them reduce some taxes and became very important for having reduced some distribution channels that emerged with the informal sector, in addition to adapting the system of settlement, collection and correction of the tax calendar. The 3rd phase of the fiscal reform, carried out not only with the intention of changing purely financial aspects but also with the intention of introducing reforms in the area of ​​human resources. It is at this stage of the reform that IVA (Value Added Tax), IRPS (Individual Income Tax) and IRPC (Corporate Income Tax) were introduced. The SISTAFE (State Financial Administration System) was introduced, which establishes and harmonizes rules and procedures for programming, management, execution and control of the public purse. SISTAFE generated reforms in the area of ​​human resources with the aim of adapting them to the trends of globalization, emergence and widespread introduction of information and communication systems. The Budget Reform aimed to modernize the system in order to make it adequate to the political and institutional changes and economic reforms underway in Mozambique, providing the country with a budget system adequate to development needs. The Study concludes that the policies adopted in the area of ​​public finance were ineffective in terms of tax collection and expenditure, economic and social development was very low and/or was hardly felt in rural areas for a long time, The State continues to depend, on a large scale, on international aid to carry out a large part of its expenses, needing around 50% of capital to finance the deficit in the State budget. (TRADUÇÃO NOSSA)