A evolução das receitas próprias nos Municípios de Maputo e Matola: uma análise comparativa

Abstract

The present work aims to make a contribution to the improvement of the municipalities' own revenue collection capacity. It is intended to evaluate the behavior of own revenues in the municipality of Maputo and Matola, in the time horizon from 1999 to 2007. The main challenge faced by municipalities is to ensure a more efficient management of tax bases, thus enabling an increase in revenue and greater financial autonomy with a view to promoting sustainable economic development at the local level. The work addresses aspects related to municipal finances, the mechanisms adopted to collect their own revenue in the two municipalities and reached the following conclusions: The lack of information about taxpayers, tax collection and tariffs, in addition to being a constraint on the tax administration itself, makes it difficult to assess the tax potential at the autarchy level. Therefore, this fact reduces the ability to use better mechanisms for collecting, managing and supervising own revenue. In terms of revenue volume, the two municipalities are incomparable because the municipality of Maputo is level “A” and Matola “C’. However, the municipality of Matola has a better collection capacity per individual, in the order of 149.00Mt against 119,00Mt of the municipality of Maputo, which means that the people of Matola make a lot of effort to finance municipal services. For the process of collecting municipal taxes and fees to be efficient and effective, it is necessary for the municipalities to have material, human and financial resources and incorporate the participation of the community in the process of collecting revenues.(TRADUÇÃO NOSSA)