Reforma fiscal em Moçambique e seu impacto no crescimento económico 1975-2005

Abstract

The work entitled Fiscal reform in Mozambique and its impact on economic growth 1975 - 2005, aims to characterize the tax reforms and assess the extent to which they have contributed to the country's economic growth. It also looks at the link between tax reforms and revenue performance, as well as better ways to collect them. Although with a low level of taxation and with difficulties in generating internal revenue to cover its public expenditures, the work shows that the implemented reforms had a significant impact on the growth of the economy in general and on the tax system in particular, having increased the tax base. This growth has been supported by the complete overhaul of the tax administration, and improvements in the tax system to increase tax collection, combat evasion and fraud. Mozambique is a developing country and, according to the various theories that focus on tax systems, must implement constant tax reforms. The reforms resulted in progress in terms of procedures, legal system, technical capacity, computerization and facilitation. Future reforms must meet the current challenges of regional integration and globalization in general, always taking into account the use of information technologies. The objective of maintaining continuous economic growth cannot be lost sight of, and tax reforms should improve the system and its administration improved over time