Estrutura competitiva da indústria em Moçambique : o caso da indústria têxtil e vestuário

Abstract

The protection of industry has been the subject of intense investigations and studies. The development of these investigations and studies has a lot to do with the assessment of the tariff structure in economic efficiency that provides the following quantitative criteria: effective rate of protection (TEP), export promotion rate (TPE) and the domestic cost of resources (DRC) . This is the measurement problem that arises in relation to certain forms of intervention with a priority on tax and customs charges. These studies have often been recommended because the industrial protection system must respond to a selective development strategy, which presupposes knowledge of the most efficient sub-sectors and segments of the industry in order to allow the best allocation of resources. Hence the importance of this study, which assesses the impact of the tariff structure on the textile and clothing industry. The study was carried out in seven industrial units of the textile and clothing industry subsector on a common methodological basis: the literature on the evaluation of the economic effects of tariffs, which provides evaluation criteria based on the quantitative methods listed above. The collection of information was carried out through interviews through surveys and data research in the aforementioned units, together with observation of prices and tariffs in force. To assess the tariff structure, three scenarios were adopted: (i) it is assumed that raw materials and intermediate goods are taxed with an accumulated rate of general duties and fees of 7.5% and final goods 35%; (ii) incorporates all elements of scenario 1 and, on final goods, a consumption tax is added as a proportion of 35% on customs duties; (iii) it is assumed that, due to tax evasion when importing final goods and the exemption from rights granted to donations, the nominal protection to final goods is 50% below its legal level. Based on these scenarios, the effective protection rates were calculated. It was found that, given the current structure of the customs tariff, regardless of the scenarios adopted here, the vast majority of articles in the textile and clothing industry subsector have positive effective protection. It means that the tariffs that burden imported inputs for this industry are generally lower than those that tax its final product. This conclusion is substantiated with the relationship that can be established between the TEP and the nominal tariff that taxes the final good and intermediate goods. Thus, the TEP granted to domestic producers is positive if the tariff on the final good is higher than the tariff that burdens their inputs, assuming that the customs system is the only form of intervention. However, this same structure penalizes production for the foreign market. In the absence of the drawback system that refunds the total taxes paid on raw materials and intermediate goods incorporated in the products to be exported, and in the absence of export subsidies in compensatory terms, the taxation of intermediate goods penalizes exporters directly both in the production phase as in the export phase. (TRADUÇÃO NOSSA)