Análise da sensibilidade profissional dos contabilistas e gestores face a implementação dos códigos de IRPS e IRPC na cidade de Maputo

Abstract

Globalization and economic integration require trained professionals with technical and operational knowledge capable of facing the challenges of the present and the uncertainties of the future. For this, it is necessary a job that involves professional updating and adaptation of teaching to the current reality so that future accountants and managers of organizations can develop quality work, which is so important for business finance. Therefore, this work, whose theme is "Analysis of the professional sensitivity of managers and accountants regarding the implementation of the Personal and Corporate Income Tax codes" arises from the need to assess the extent to which accounting professionals are prepared with regard to the treatment aspects of these codes that influence the financial management of organizations. The work presents concepts on administration, planning and tax, as well as a retrospective that characterizes the tax environment before and after independence, the main reforms that took place in the tax regulatory legislation, as well as approaches to the main aspects that will be evaluated. Recognizing the role that accounting experts play in the tax planning process, it is important to fortify these professionals in the field of taxes in order to allow organizations to take full advantage of the advantages that the State grants them. This same part characterizes recent developments in relation to the current legal framework and the various changes that have taken place in the main codes governing taxes