Reforma tributária em Moçambique (1975-2004): dos objectivos enunciados aos resultados obtidos

Abstract

The study about Tax Reform in Mozambique (1975 - 2004): from the stated objectives to the results obtained, has allowed us to conclude that Mozambique - which is part of the developing countries, and for this reason, has a tax structure that is unable to produce sufficient budgetary revenues - should, according to the various theories (which address the development of tax systems in these countries), implement constant tax reforms. These changes consist of modernization, with a view to broadening the tax base to decrease dependence on foreign aid, and also to meet the challenges of globalization in general, and regional integration, in particular, at the SADC level. However, tax reforms, still at a low level of taxation, have led to a broadening of the tax base, indicating that Mozambique is on a good path. (TRADUÇÃO NOSSA)