Contributo do imposto simplificado para pequenos contribuintes (ISPC) no processo do alargamento da base tributária: caso da Autoridade Tributária, Cidade de Maputo (2016 - 2020)

Abstract

The theme of this work is "Contribution of the Simplified Tax for Small Taxpayers in the Process of Broadening the Tax Base: Case of the Mozambique Tax Authority in the Period Between 2016-2020". The research fits into the context of the debate on the theory of optimal taxation.To achieve the proposed objective, which consists of analyzing the contribution of the Simplified Tax for Small Taxpayers in the process of expanding the tax base in the Tax Authority, in the City of Maputo, in the period 2016 – 2020, a mixed approach was used to approach the problem. This is a documental research that was based on the analysis of the reports of the evolution of the ISPC, IRPC and IRPS in the period under analysis. For the triangulation and analysis of the data, a semi-structured interview was applied to two representatives of the AT in the city of Maputo. The study concluded that there was stability in ISPC collection in the period from 2016 to 2018, as revenues reached the threshold of about 46 million meticais and a drop, in 2019 and 2020, in the collection that rose to the threshold of about 36 million meticais. The results of the survey also showed that IRPC revenues fell to a threshold of 59 million meticais, due to the fact that taxpayers had ceased and suspended the payment of IRPC.As for the IRPS, the AT noted that, during the period under study, there was a progressive and calm scenario for the evolution of revenue from this tax, as continuous growth in revenue was declared from 2016 to 2020, and it was classified as the third tax with the highest greater number of collections, compared to ISPC and IRPC.The data confirm the hypothesis that the broadening of the tax base, through the implementation of the ISPC, did not result in an increase in the number of taxpayers formalized in the Tax Authority in Maputo city between 2016 and 2020.