Estudo do impacto das receitas não fiscais nos orçamentos autárquicos: caso do Município da vila de Boane - 2014-2017

Abstract

The central objective of this study is analyzing the impact of non-tax revenues to their budgets during the period 2014-2017. The Mozambican literature on municipal finance point out as the main problem, the difficulty of collecting revenue to meet the expenses arising from the needs of operation and investment by local authorities in general. Based on this study carried out at the Vila of Boane Municipal council, with a qualitative and quantitative focus, it was possible to conclude that non-tax revenues have greater relevance and cover between 20 and 88% of the municipality’s total revenues. The sources that reveal the greatest contribution to the generation of non-tax revenue are the Right Rates for the Use and Benefit of Land; The Authorization of Advertising and Commercial Advertisements; The rates for economic activities and building and housing licenses. Despite the good results achieved, the Boane Municipal Council must further explore the various sources of revenue, intensify the inspection of economic activities and expand collection points with a view to increasing the level of revenue.