The contribution of smes to tax revenue in Mozambique: the case of smes in the city of Maputo (2019-2021)
Keywords:
Small and Medium Enterprises, Tax RevenuesAbstract
Small and Medium-sized Enterprises (SMEs) are fundamental to economic and social development, especially in emerging economies such as Mozambique. They play a crucial role in promoting economic diversity, job creation and innovation. The objective of this research is to analyze the contribution of Small and Medium-sized Enterprises (SMEs) to tax revenues in Mozambique. To this end, qualitative and quantitative research was carried out, based on the analysis of the assumptions underlying the taxation regimes applicable to SMEs. Bibliographical research was carried out with a greater focus on tax legislation, and documentary analysis through tax statistics. In addition to the literature review on tax revenues and taxes, questionnaires were prepared and sent to accountants and tax consultants, and entrepreneurs, some of whom gave interviews for better clarification. The statistics analyzed show that SMEs in the city of Maputo as a whole have a weight of 40% of tax revenues from the main taxes (IRPS, IRPC and VAT). The results of the surveys and interviews show that both accountants, tax consultants and business owners consider that reducing the tax rate can contribute to increasing contributions from SMEs. A simple, transparent and low-cost tax system can be perceived as fair and encourage contributions and consequently an increase in tax revenues. Thus, it is shown that reducing tax rates and simplifying the method of paying taxes is important in order to encourage an increase in contributions from small and medium-sized companies to tax revenues.
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