IMF Staff Country Reports

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

March 1, 2017

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International Monetary Fund. Fiscal Affairs Dept. "Republic of Mozambique: Technical Assistance Report on Towards More Efficient Non-Resource Taxation - A Strategy for Reform", IMF Staff Country Reports 2017, 022 (2023), accessed 12/27/2025, https://doi.org/10.5089/9798400231131.002

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Summary

The report contributes to the discussions held at the Mozambique’s Revenue Authority on improving efficiency on non-resource taxation.

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

Keywords: 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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