Avaliação do papel de controlo fiscal na melhoria da cobrança dos impostos - o caso da Direccção Geral de Imposto (DGI)

Abstract

L-sie is the result of research, motivated by the concern to watch the growth of economically taxable activities, but which escape the control of the tax authorities, by the inefficiency of the tax machine, on the one hand, and by the absence of a culture of voluntary payment tie taxes by taxable persons; hence the need to talk about the %í w/í/ç of the /;o/a7 of the ftscai contract in improving tax collection - the case of the general tax department (dgi) "To achieve the objectives of the present theme 1 auctions literature searches, tax legislation, reports from the annual seminars on the implementation of the liseal policy, interviews with senior officials from the general tax department and from tax areas located in the city and province of Maputo, and internet searches on worldwide tax control practices. of the study indicate that: (i) the control instruments currently in force in the general tax department are far from controlling the existing taxpayer portfolio, with the level of taxpayers that they voluntarily declare their tax obligations in direct taxes, and between 27 and 59% in indirect taxes, revealing that there is a contributory capacity for direct taxes that is not funded by the administration. Fiscal nistration: (ii) the more difficult control becomes, since. the information systems (sicr and nuff) until then in force had gaps in the identification of taxable persons who did not comply with tax obligations, as well as lack of links with the database of other sectors of the economy. However, the institutional reform improved the level of control with the creation of units for large taxpayers (ui) there is inefficiency in the allocation of human resources, as the operational areas contribute about sl% of the current revenues of the rslate. they only have 25% of available resources: (iv) the use of GDP as an indicator in the planning of fiscal targets can lead to errors in the assessment of the potential to be charged, since this indicator incorporates non-taxable sectors; and (v) the measures adopted by the tax administration to improve the levels of tax collection, with emphasis on indirect taxes, were not successful due to inadequate information systems, as they did not allow the control of the activities of taxable persons, As a recommendation: (i) to make up for the deficit in human resources in fiscal control, given the growing number of taxable persons, ixil should improve control levels through the use of (a) primary control systems, (b) system inspection and auditing and (e) tax justice systems; (ii) the dcd must reformulate the human resources management policy, enhancing the operational areas of material and technically qualified human resources, (iii) in the planning of fiscal targets, especially in indirect taxes, the sectors responsible for planning must purge from GDP the exempt sectors (eg education, health, agricultural activity) including mega projects with zero tax benefits (eg Mozal)