Estudo estatístico do impacto da reforma tributária dos impostos em Moçambique

Abstract

This study is part of the theme of “Statistical Study of the Impact of Tax Tax Reform”. Tax reform necessarily involves the issue of modernization of the State, that is, the adoption of new technologies in order to increase the State's efficiency in tax collection, as well as providing better service to taxpayers. The Tax is the main source of revenue collection for the State and for its functioning, without the State tax it cannot exist, because it is through taxes that the State carries out its actions and programs. To ensure that the state continues to receive revenues and with the force of globalization the government has been implementing several tax and tax reforms. For the statistical study of the impact of the tax reform on taxes, a descriptive analysis of the statistical data for the years 1994, 1995, 1996, 2003 and 2005, was carried out, paying close attention to the broadening of the tax base and the latest reforms in 1998 - in the introduction of VAT and 2002 with the introduction of IRPS and IRPC; comparative study of the old tax system with the new tax system using the qualitative variable “Dummies”, through the regression model with Dummies variables; identify, through bibliographic review, the application of ANOVA and other methods; Projecting the taxpayer population by the year 2015 as a way to ensure the broadening of the tax base. The results obtained indicate that there are significant differences between the period before and after the reforms, with better tax collection values ​​in the period after the reforms, with greater emphasis on VAT, IRPS and IRPC taxes. The projection made indicates a reduction in the number of taxpayers, until the year 2015. The study carried out can be deepened by extending the analysis to provincial and district levels and to other levels of Finance because, in addition to considering that some findings verified at all levels of the Tax Reform, better tax coverage and the maintenance of reform equipment will be guaranteed.