Study of the inadequate expansion of the tax base in promoting tax injustice in Mozambique

Abstract

The broadening of the tax base (ABT) is integrating informal commerce full of subsistence businesses, limiting families from providing education to their children who end up subjecting themselves to child labor. The awarding of a 3 million taxpayer premium to a child who the first President of the Mozambique Tax Authority Rosário Fernandes recognized as having no tax capacity demonstrates political propaganda devoid of technical and scientific essence. The research concern is to study the inadequate expansion of the tax base in the promotion of fiscal injustice in Mozambique from 2009 to December 20, 2024. This research is a bibliographic review using qualitative research. The main lines of research were: i) describe the expansion of the tax base; ii) characterize tax injustice and; iii) point out the promotion of tax injustice. The results of the research bring to light the existence of illegal multinationals that do not pay taxes, the corruption of the DAF Tete elite who for 5 (five) years obtained 500,000.00MT each month. There is no clarification and recovery of 181.8 million meticais embezzled nor the renegotiation of tax benefits granted to mega-projects that would be the intelligent ABT. The research found that the ABT should consist of taxing: (i) illegal multinationals; (ii) corrupt DAF Tete elite; (iii) meet the contributory capacity and; (iv) eliminate exorbitant tax benefits.