Processo de arrecadação de impostos e seu contributo para as despesas públicas Municipais: caso do Município da Matola (2018-2022)

Abstract

This research paper, on the theme of ‘the tax collection process and its contribution to municipal public expenditure, the case of the municipality of Matola (2018-2022), aimed to analyse the tax collection process in the municipality of Matola. The research work used a ‘quantitative and qualitative’ approach, because the combination of of quantitative information with qualitative material made it possible to estimate through the tax revenue performance of the municipality of Matola. of Matola. The results show that the CMCM is financed 50 per cent by state transfers and 50 per cent by its own 50 per cent by state transfers and 50 per cent by its own revenue, 48 per cent of which is derived from tax and non-tax revenue. (taxes) and non-tax revenues and the other 2% from other revenues. In the period analysed analysed were not able to finance the municipality's expenditure, with an average gap per year estimated at disparity estimated at 570,762,666.25 meticais per year, i.e. between own revenues and between own revenues and expenditure, there is a deficit of around 52 per cent per year. own revenues alone, the Municipality is not even able to pay for capital expenditure due to the following factors the following factors: (i) lack of a consolidated taxpayer register; (ii) poor interinstitutional (ii) Poor inter-institutional coordination in the sharing of information on taxpaying powers: with IAV and TAE; (iii) The weak penalisation of unregistered taxpayers (TRADUÇAO NOSSA)