Análise da eficácia de aproveitamento do potencial tributário da taxa por actividade económica no Município de Maputo – 2015 - 2019

Abstract

The motive and starting point of this research is the widespread conviction that most Mozambican municipalities have an enormous potential for own resources that is not being used. of Mozambican municipalities have an enormous potential of own resources that is not being This makes it difficult, ultimately, to generate their own revenue and, consequently, to legitimize the municipalities in their legitimization of municipalities in their key role of providing quality public services to the local community. the local community. Based on this assumption, the present research sought to analyze the effectiveness of of the tax potential of the Economic Activity Tax in the municipality of Maputo. Maputo, and was based on the following starting question: to what extent and how effectively is the effectiveness of the use of the potential of the TAE by the Municipality of Maputo, contributes to the increase of own revenue? As this is a quantitative-qualitative study, the data was collected and analysed on the basis of a and analyzed on the basis of the tax potential estimation model, which focuses on financial information and registration data of the municipality complemented by semi-structured interviews madeto 12 officials among which, councillors, directors, and municipal technicians. From the analysis made using the method of estimating tax potential, which evaluates the three moments (coverage, collection and evaluation) crucial moments of own revenue administration, the study reached the conclusion that, although the municipality has a huge TAE potential (around 300 million meticais per year), it can only use an average of 14% of the maximum possible, which compromises the generation of the generation of own revenue and consequent legitimization of the municipality in its key function of public service delivery. Among the main factors associated with the poor use of the TAE, the study points to the low coverage of the TAE cadastre, influenced by (i) the lack of technical means and personnel, especially field staff for supervision, distribution of notifications and warnings notifications and notices; (ii) lack of a technological tool capable of automating the main tax management steps of the TAE; (iii) lack of penalties for unregistered potential taxpayers; and registered taxpayers; and (iv) weak inter-institutional coordination. (TRADUÇAO NOSSA)