Descentralização fiscal: contribuição da Polícia Municipal na arrecadação das receitas fiscais para o desenvolvimento do Município de Maputo (2009 - 2012)

Abstract

The analysis of fiscal decentralization is relevant to the process of development of economic activities in both the public and private sectors, the increasing complexity of the functioning of decentralized administrative organizations and the expansion of forms of financing for local authorities lead us to bring a lively debate in the collection of tax revenues for the development of the municipality. The tax system is one of the main sources of municipal revenue in addition to what we refer to as budget transfers. Therefore, local governments must have an autonomy of decision regarding the volume of supply of public goods and services to be provided by the citizen. However, there are limitations to the tax system that condition the PM's own revenue collection, such as: i) Lack of legitimacy of the municipality, due to difficulties in using the method of collecting and administering revenues (taxes and fees); ii) Absence of return, regarding the improvement of infrastructures and construction of access roads, among other public services; iii) Lack of knowledge on the part of the citizens about taxes and fees, and the reason for their payment; iv) the role of the failed PM agent who refers to tax collection due to lack of commitment. (TRADUÇÃO NOSSA)