Impacto da evasão tributária na receita fiscal moçambicana

Abstract

The social and economic order is facing a huge challenge due to the recurrent practice of tax evasion, as well as the devastating effects of this illegal act. Furthermore, it is disrespectful to society as a whole, which duly contributes its taxes in favour of a fairer country. This need for "survival", although not the crucial reason for tax evasion, often leads taxpayers to adopt illicit practices in order to evade the tax authorities. It is in this context that this study aims to demonstrate the impact that tax evasion has on tax revenue in Mozambique. For this purpose, qualitative and quantitative elements were used. In conclusion, the research found that Mozambique has lost major investments in its various policies due to non-compliance with tax obligations, resulting in a reduction in tax revenue which consequently generates major economic instability as well as budget deficits