O papel dos benefícios fiscais na sustentabilidade financeira das pequenas e médias empresas em Moçambique: um estudo comparativo entre a Pastelaria Doces e Salgados e a PAM Pastelaria (2021- 2024)

Abstract

This monograph aims to study the role of tax benefits in the financial sustainability of Small and Medium Enterprises (SMEs) in Mozambique, with a comparative focus on Pastelaria Doces e Salgados and Pioneiro Alimentar Moçambicana (PAM), both located in the city of Maputo, covering the period from 2021 to 2024. In an economic context marked by a high tax burden, excessive bureaucracy, and instability in support mechanisms for businesses, understanding the real impact of tax benefits is essential to assess whether these measures effectively contribute to the financial sustainability of SMEs. The study adopted a qualitative approach, applying semi-structured interviews with managers, light document verification, and content analysis, complemented by descriptive statistics processed using Microsoft Excel. The results show significant differences between the two companies: Pastelaria Doces e Salgados partially benefited from tax incentives, showing improvements in competitiveness, service expansion, and tax compliance, while PAM did not benefit from any tax incentives and maintained a negative perception of fiscal policy. In both cases, structural weaknesses were identified, such as excessive bureaucracy, high documentary requirements, elevated compliance costs, and a lack of post-grant follow-up—factors that reduce the practical effectiveness of the tax benefits established by law. The study concludes that, although tax incentives have the potential to strengthen the sustainability of SMEs, their effectiveness depends on greater administrative simplification, digitalization of processes, transparency, and fiscal literacy programs. This research contributes to academic debate and to the formulation of fairer and more suitable public policies for the reality of small enterprises in Mozambique.