The responsibility of the rulers of the Mozambique Tax Authority

Abstract

The research concerns the responsibility of those governing the Mozambican Tax Authority. It constitutes a research problem: is there accountability for those governing the Mozambique Tax Authority from 2015 to 2019? The general objective is to analyse the responsibility of governments; are specific objectives: identify the rulers of the Mozambican Tax Authority, understand the responsibility of the rulers and analysed the responsibility of the rulers. The research is qualitative, in terms of purposes it is descriptive, which consisted of searching for limits of knowledge in the face of a theoretical gap, using bibliographical research using the interview technique with fifteen governors of the Mozambican Tax Authority, which contributed to obtaining information about: whether the inspector has to commit corruption to feed some leaders and whether taxpayers commit fraud and tax evasion because there is room to negotiate. It was concluded that those in charge of the Mozambican Tax Authority receive illicit tips from inspectors, contributing to the loss of tax revenue to the detriment of the public treasury. Furthermore, corruption is endemic. The Attorney General of the Republic expresses the need for the State to be vigorous in neutralizing and punishing economic and financial criminals against the public treasury and; reparation for the damage caused to the nation, demonstrating that the situation has reached alarming proportions. To the prevaricating governments, be held administratively and criminally responsible.