Desafios da descentralização fiscal em Moçambique: o caso da Autarquia da Cidade de Maputo 2015- 2019

Abstract

The punctual termination of the constitution of the Republic, approved through Law n. 1/2018, of 12 June, on the reform of decentralization of constitutes an important milestone in the history of Mozambique within the scope of the consensus reached between the President of Republic, Filipe Nyusi, and the then Renamo leader, Afonso Dhakama. More than 20 years after the first local elections it cannot be considered that the public finance management system the intergovernmental transfer system, the institutional capacity and the system of accountability and internal and external control. This research essentially aims to analyze the challenges of Fiscal Decentralization in Mozambique, precisely in terms of the capacity to collect municipal revenues, looking from 2015 to 2019, taking as a case study: Maputo City Council. To this end, the quantitative and qualitative methodology and neo-institutionalist perspective were adopted to understand the phenomenon. It is concluded that the mechanisms for collecting and managing resources, as well as the transfer process, through the intergovernmental system are not sufficient to carry out the main tasks of the Maputo City Authority, as the financial structure of the Municipality shows a weak capacity of mobilizing own revenues, which compromises the construction of a viable and financially sustainable local state for investment in municipal services, which respond to the needs of local populations.