The supervision of the Tax Authority of Mozambique and the contribution to the increment of tax revenues - 2015 to 2019
DOI:
https://doi.org/10.25746/ruiips.v11.i2.32784Keywords:
Corruption, Oversight, Illicit incomeAbstract
The Tax Authority of Mozambique (AT) has the task of collecting State revenue. The theme is “Inspection by the Tax Authority of Mozambique and the contribution to increasing tax revenues - 2015 to 2019”. Is it a problem to understand whether TA inspection contributes to revenue growth? H(1): Inspection increases revenue. H(0): Inspection does not increase revenue. The objective is to understand the contribution of supervision in increasing revenue. Specific objectives: study inspection, analyse illicit income and propose the transformation of the crisis to the capture of revenue. Methodology: it is quantitative following the case study, using secondary data from the TA DAFT. Results: if inspection is impartial, it can increase revenue. Challenges: taxation of illicit income.
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