Republic of Mozambique: Technical Assistance Report on Towards More Efficient Non-Resource Taxation - A Strategy for Reform

IMF Staff Country Reports, March 1, 2017

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Republic of Mozambique: Technical Assistance Report on Towards More Efficient Non-Resource Taxation - A Strategy for Reform

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Bibliographic details

• Published: March 1, 2017
• Series: IMF Staff Country Reports
• Volume: 2023
• Issue: 022
• Pages: 71
• DOI: https://doi.org/10.5089/9798400231131.002
• Stock No: 1MOZEA2023014
• ISBN: 9798400231131
• ISSN: 1934-7685

Summary and principal contribution

• The report "contributes to the discussions held at the Mozambique’s Revenue Authority on improving efficiency on non-resource taxation."
• Publication date: March 1, 2017.
• Format noted on the landing page: PDF available (further access via IMF eLibrary).

Key subjects and thematic coverage

• Corporate income tax
• Income
• International organization
• Monetary policy
• National accounts
• Revenue administration
• Tax incentives
• Taxes
• Value-added tax

Keywords highlighted on the page

• Africa
• Corporate income tax
• draft VAT amendment
• escrow account
• Global
• Income
• registration threshold
• revenue enhancement
• Tax incentives
• Value-added tax
• VAT preference

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  • 1mozea2023014 (PDF)