Discussion Paper

Municipal tax base in Mozambique: high potential – low degree of utilisation

Weimer, Bernhard
Discussion Paper (1/2012)

Bonn: German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE)

ISBN: 978-3-88985-544-2
Price: 6 €

The paper analyzes, on the basis of a sample study of six Mozambican municipalities, their own-source revenue, its structure and potential, both for fiscal and non fiscal sources. It discusses the reasons and consequences of the considerably underutilized revenue potential and comes up with suggestions for improved revenue collection, notably with regard to property related taxes, which have the highest unused potential.