Avaliação da estrutura e procedimentos das repartições de finanças – uma contribuíção para redução dos custos de cobrança de impostos

Abstract

From the 1930s to the 1960s, large vertical and centralized bureaucracies were created to manage public affairs. Hierarchical devices with tasks segmented into simple components, each of which is under the responsibility of a layer of employees, defined according to their own rules and regulations. The rigid concern for functioning according to well-defined standards, vertical chains of command and standardized services meant that these highly bureaucratic structures were stable but heavy and slow. In today's world characterized by rapid changes, fast computerization technologies, tough competition, demanding customers, large verticalized bureaucracies (both public and private) do not work well (Gore 1996: 35). A common feature of public finances in developing countries (PVDs) is the constant deficit budgets of little sustainability. These deficits impose the necessity of contracting government loans to carry out the expenses under its responsibility, generally resorting to external assistance. Among several factors that explain these constant deficits is the low profitability of the PVDs' tax systems, low income from economic agents and weak administrative capacities of the institutions responsible for collecting revenues (Franco 1998: 203-2049. Mozambique does not escape this reality, for the that several attempts to reform the tax system are being made, however, always emphasize the aspect of expanding the tax base by reducing the tax burden, introducing new taxes or reforming the existing ones, without, however, paying due attention to the structure and procedures of the institutions that materialize these reforms: Large sums of revenue have not been collected due to the inefficient control and inspection systems of the tax administration on taxpayers, which favors tax evasion and fraud.