Impacto da reestruturação das alfândegas na gestão eficiente e eficaz de serviços : análise da gestão de importação de viaturas na Província de Maputo

Abstract

A restructuring process is underway at the Customs of Mozambique, this process comes in response to the Economic Adjustment Plans introduced in Mozambique which, with the support of the BM and IMF, advocated the introduction of deep reforms in the tax system, as a way to contribute to the reduction the high deficit that characterized the general state budget. In this study we have as main objective, to analyze through TIAUTO, the impact that the restructuring brought in the efficient and effective management of services in the Customs. This work was developed with the working hypothesis, the idea that change or restructuring in particular, when it allows the participation of all actors involved in the organization, contributes to efficient and effective management. The work was also under the assumption that despite the problems of efficiency and effectiveness, Customs in particular, TIAUTO significantly improved its performance. As a work methodology, in addition to bibliographic research, done to obtain theoretical support, we did the fieldwork for data collection, using a survey of vehicle importers, semi-directive interviews with employees, analysis of some relevant documents and the participant observation In the qualitative analysis of the data we obtain, we privilege the theoretical trend that argues that change cannot be seen as a free and voluntary choice of someone, of an organization or of a government, but it must be seen as an answer to the needs caused by the environment. As a result of the research, we saw that these reforms were neither efficient nor effective insofar as they did not allow the participation of both employees and the target public in shaping their policies, it placed more emphasis on the negative stimuli (punishments, dismissals and expulsion), than in the positive ones (merit remuneration, praise, distinctions, promotions, etc.). To overcome the gaps detected, we suggest that the government represented by Customs promote a public debate with importers to outline a vehicle import policy that benefits everyone. That it reduces the lengthy and lengthy procedures, that motivates the employees and that it opens communication channels, allowing the participation of all the members of the Customs.