A tributação autárquica e o seu impacto na provisão de bens e serviços : o caso de Município de Maputo

Abstract

The present work intends to analyze municipal taxation and its impact on the provision of goods and services in the Municipality of Maputo in the period 1999-2005. In Mozambique, the process of decentralization of power is a recent phenomenon, which began in the 1990s, with the reform program for local bodies and a set of political, economic and administrative changes that had been implemented since the 1980s. It is understood that the normal performance of Municipalities largely depends on their technical and financial capacity, good governance, availability of resources in the Municipal territory and institutional quality. The study concludes that although the Municipality of Maputo presents difficulties "related, namely, to the weak capacity in human and material terms to create better forms of revenue control, the lack of knowledge of the citizens of the existence of some municipal taxes, with regard to the provision of goods and services, during the period 1999-2005, it registered a positive performance, resulting from a slight growth in the volume of collected revenues and, above all, from the support of the central government and other institutions in various areas of the Municipality. However, there is still a lot to be done in this Municipality, so that municipal taxation contributes to improving the Municipality's performance and the living conditions of local communities. This study drew attention to the need for the Municipality to invest in organizational aspects and prioritize the professional training of municipal bodies, including Municipal members and employees