O impacto dos direitos aduaneiros no desenvolvimento das pequenas e médias empresas. caso da cidade de Maputo (2007 - 2017)

Abstract

The theme of the research project is ‘the impact of customs duties on the development of small and medium-sized enterprises. The case of Maputo City (2007 - 2017)’, The aim was to analyse the impact of customs duties on the development of small and medium-sized enterprises in Maputo City. small and medium-sized enterprises in Maputo City. The methodology used was exploratory and descriptive research was used, together with a case study. It was possible to analyse 30 companies that, due to their and structure fall into the category of small and medium-sized enterprises. The collection customs duties in the period in question totalled 75,772.87 million meticais, corresponding to a contribution of 7.49%. corresponds to a contribution of 7.49 per cent of tax revenue, taxes on goods and services totalled 269,792.13 million meticais, accounting for 26.5 per cent of tax revenue. Customs duties are on an upward trend and their increase has affected production costs, hampering the ability of SMEs to compete on the international market and offer products at competitive prices, inhibiting their development. products at competitive prices, inhibiting their development. In the case study carried out it was found that customs duties have their greatest impact on increasing costs and reducing profit margins. profit margin. The SMEs showed positive profits, but this does not mean that they had a good performance. with fluctuations in exchange rates and frequent changes in customs legislation, which has caused and frequent changes in customs legislation, meant that SMEs were unable to make a consistent forecast of what their costs would be. consistent forecast of what costs would be incurred in a given period. A The inability to forecast costs has an impact on accounting decisions. the risk of SMEs estimating unrealistic costs, inhibiting their development. development.(TRADUÇAO NOSSA)