A tributação de projectos em Gás

Abstract

This study delves into the analysis of the taxation of gas projects in Mozambique, focusing on the legal framework of Natural Gas, with particular emphasis on fiscal aspects. The overall objective is to conduct a comprehensive assessment of the fiscal and tax implications of investments in these projects. The adopted methodology is qualitative, involving bibliographic research and documentary analysis. It is concluded that the current legislation needs to be adjusted to ensure balanced taxation in gas projects in Mozambique. The proposed recommendations aim not only to strengthen the tax system but also to promote fair distribution of benefits, as well as to incorporate environmental considerations. It is imperative that the government promotes a careful review of the existing legislation, ensuring that fiscal incentives effectively contribute to sustainable development in the country. As recommendations, the revision of tax exemption, the clear definition of mechanisms for benefit distribution, and the improvement of legislation are proposed. This study highlights the importance of continuous dialogue with stakeholders and the strengthening of monitoring mechanisms to ensure sustainable development in Mozambique