Reforma tributária em Moçambique: o caso e-Tributação

Abstract

The work aims to analyze the contribution of e-Taxation in the effectiveness of the process. Mozambican tax in the period 2014-2018. For this, we start from the assumption according to the which AT has introduced e-Taxation as part of ongoing actions to modernize your services. In this, the creation of e-Taxation was assumed as an effective mechanism in the process collection or collection of financial resources to the coffers of the Mozambican State. Thus researched: To what extent the introduction of e-Taxation has improved the effectiveness of the system Mozambican tax To this starting question, we raise our hypothesis arguing that: The introduction of e-Taxation did not improve the efficiency of the tax system due to the limitation technical and financial aspects of the implementing unit. In general, the study had as a theoretical perspective the Systemic Theory of Public Administration, which starts from the need to analyze how the different elements can interfere with the product, that is, as technical and financial limitations of AT affect the impact of e-Taxation on the efficiency of the tax system. The methodology is qualitative. Data were collected from semi-structured interviews with the main key informants and experts on the matter under discussion, with the interviews complemented by bibliographic research, which was combined with documentary research. From the analysis and interpretation of results, we came to the conclusion that although the technical and financial capabilities of the organization negatively affect e-Taxation in the provision of resources for expenditures. government, there is a nominal increase in revenue collected over the years by of AT. (TRADUÇAO NOSSA)