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Abstract(s)
Esta dissertação visa efetuar um estudo sobre a operacionalização do sistema fiscal em Moçambique, através de uma análise pormenorizada do sistema fiscal a fim de ver até que ponto é eficiente, sabendo que possui hoje uma estrutura equiparável aos sistemas fiscais mais modernos, através da qual é tributado separadamente o rendimento, o consumo e o património. Neste caso em concreto o tema da dissertação irá incidir especificamente na tributação do Imposto sobre o Valor Acrescentado (IVA), do Imposto sobre Rendimentos de Pessoas Singular (IRPS), do Imposto sobre o Rendimento das Pessoas Coletivas (IRPC). Este tem como objetivo principal, analisar a operacionalização dos códigos do IVA, IRPS e IRC comparando com o cenário português, fazer sugestões de melhorias para operacionalização do Sistema Fiscal Moçambicano de modo a reduzir o índice de incumprimento de obrigações fiscais e tornar o sistema fiscal mais eficiente.
Apresentaremos aqui um breve histórico do sistema fiscal Moçambicano, com recurso ao estudo de casos múltiplos, onde se procederá a análise de demonstrações financeiras, bem como de outras obrigações declarativas e de reporte associadas, e ainda uma análise comparativa com as obrigações de entidades Portuguesas. A escolha desta metodologia é apropriada para este tipo de estudo, seguindo modelos de identificação de variáveis que estão associados a omissões para a prática de incumprimento das obrigações fiscais, com recurso a indicadores financeiros e fiscais, que evidenciam diferentes comportamentos que permitem inferir estarem em incumprimento.
This dissertation aims to carry out a study on the operationalization of the fiscal system in Mozambique, through a detailed analysis of the tax system in order to see to what extent it is efficient, knowing that today it has a structure similar to the most modern tax systems, through income, consumption and assets are taxed separately. In this specific case, the topic of the dissertation will specifically focus on the taxation of Value Added Tax (VAT), Individual Income Tax (IRPS), Corporate Income Tax (IRPC). The main objective of this study is to analyze the operation of the VAT, IRPS and IRC codes, comparing with the Portuguese scenario, to make suggestions for improvements to the operationalization of the Mozambican Tax System in order to reduce the rate of non-compliance with tax obligations and to make the tax system more efficient. We will present here a brief history of the Mozambican tax system, using multiple case studies, where we will analyze financial statements, as well as other related reporting and reporting obligations, as well as a comparative analysis with the obligations of Portuguese entities. The choice of this methodology is appropriate for this type of study, following models of identification of variables that are associated to omissions for the practice of non-compliance with fiscal obligations, using financial and fiscal indicators, which show different behaviors that allow to infer that they are in default .
This dissertation aims to carry out a study on the operationalization of the fiscal system in Mozambique, through a detailed analysis of the tax system in order to see to what extent it is efficient, knowing that today it has a structure similar to the most modern tax systems, through income, consumption and assets are taxed separately. In this specific case, the topic of the dissertation will specifically focus on the taxation of Value Added Tax (VAT), Individual Income Tax (IRPS), Corporate Income Tax (IRPC). The main objective of this study is to analyze the operation of the VAT, IRPS and IRC codes, comparing with the Portuguese scenario, to make suggestions for improvements to the operationalization of the Mozambican Tax System in order to reduce the rate of non-compliance with tax obligations and to make the tax system more efficient. We will present here a brief history of the Mozambican tax system, using multiple case studies, where we will analyze financial statements, as well as other related reporting and reporting obligations, as well as a comparative analysis with the obligations of Portuguese entities. The choice of this methodology is appropriate for this type of study, following models of identification of variables that are associated to omissions for the practice of non-compliance with fiscal obligations, using financial and fiscal indicators, which show different behaviors that allow to infer that they are in default .
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Keywords
Incumprimento Imposto Obrigações Evasão Non-compliance Obligations and evasion Tax