O imposto simplificado para pequenos contribuintes – sua inserção no sector informal

Abstract

The present work has as its theme “The Simplified Tax for Small Taxpayers in the Informal Sector - its insertion”. It is intended to demonstrate that if the ISPC is implemented for informal economic operators it can bring tangible benefits both for the State and for the informal economic operators themselves, making them able to pass the category of formal operators with all the benefits that this statute gives them. will bring. Research Methods: The research work was carried out using methods of bibliographic research, documentary research, survey research and case study. Based on a non-probabilistic sample, data were collected through questionnaires for informal economic operators in the Zimpeto, Xipamanine, Central, Xiquelene, Estrela Vermelha and Peixe markets. Main conclusions and recommendations: It appears that the implementation of the Simplified Tax for Small Taxpayers is in a growth phase and that this tax is a way of formalizing the activities of the informal sector, making this sector a contributor to Tax Revenue. There is a weak fiscal citizenship on the part of informal economic operators, on the one hand due to a lack of knowledge of its advantages in being a taxpayer, and on the other hand, due to the lack of sufficient income for its payment. Although there is a great disparity between the markets, on average they verify that about 60% of the informal operators that operate in the markets of the city of Maputo still do not pay taxes because they think they have suffered a reduction in their profits. Thus, the following actions are mainly recommended: Intensification in fiscal education campaigns; ISPC dissemination campaigns through the media; Simplification in filling out forms and increasing DAF’s close to the markets for decongesting taxpayers. Keywords: Taxes, Tax Revenue, Informal Sector, Small Taxpayers, Informal economic operators, tax education, application, economic activity, tax system. (TRADUÇÃO NOSSA)