Avaliação da efectividade das reformas fiscais em Moçambique, 1975-2005

Abstract

A large number of underdeveloped countries have sought to stabilize their economies in such a way that they tend to adopt programs and strategies aimed at combating poverty. The provision of public goods is contrasted with the low levels of revenue that these countries have, which in principle will be resolved with high levels of taxes. In this group of countries, the low RF/GDP ratios prevent them from adopting ambitious strategies in health, education and various infrastructure programs. Therefore, a rapid increase in the RF/GDP ratio is a priority policy. The present work seeks to evaluate the effectiveness of the fiscal reform process followed in Mozambique from the country's independence in 1975 to 2005. In order to evaluate the effectiveness of these reforms, for the present work, we will have as a central variable the RF/GDP ratio throughout. thirty years after the country's independence. In this sense, an attempt is made to analyze tax reforms and the subsequent behavior of this ratio. When addressing the issue of fiscal reform in Mozambique, three phases of inflection, particularly relevant for the Mozambican economy, must be highlighted. The first, in 1978, was the constitution of the new State, opting for a centralized and centralized model supported by a strong, and single power. This reform was carried out with the primary objective of attracting resources with a view to achieving social objectives and rebuilding the country, now weakened. As a result of the reform, there was a recovery in tax revenue and the level of taxation until 1983. From this year onwards, the country began to suffer from the disturbances that negatively affected domestic production, a fact that contributed to the fall of the taxable income and the level of revenue collection. Given the difficulties that the country experienced, there was a need to adjust the tax system to the challenges presented at the time, in such a way that a reform program was developed and, after this reform, improvements were seen in tax levels again, however similarly to the that happened after the first reform, this indicator slowed down again.(TRADUÇÃO NOSSA)