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Business and Economics > Corporate Taxation

You are looking at 1 - 4 of 4 items for :

  • Type: Journal Issue x
  • Mozambique, Republic of x
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Cover IMF Working Papers
Is Tax Policy Costly Industrial Policy in Mozambique?
Santos Bila
,
Utkarsh Kumar
, and
Alexis Meyer-Cirkel
This paper analyzes the use of tax policy as industrial policy in Mozambique. Despite significant foregone tax revenue due to industrial policy in the form of tax incentives, the effectiveness of Mozambique's tax policy remains questionable due to insufficient data and unclear public policy strategy. Through an examination of macro data, tax reports, and data from World Bank Enterprise Surveys, the note underscores the need for a thorough reassessment of existing tax measures. It advocates for a more strategic, targeted and evidence-based design of tax incentives that deliver on industrial policy goals.
Keywords:
Tax Policy; Industrial Policy; Mozambique; Tax Incentives; Foreign Direct Investment (FDI); Revenue Mobilization; Market Distortions; Fiscal Expenditure; Domestic Investment; Mozambique's tax policy; tax report; firm Age; firms in Maputo; accelerated depreciation; Tax expenditures; Corporate income tax; Special economic zones; Global; Africa; Sub-Saharan Africa
Cover IMF Staff Country Reports
Republic of Mozambique: Technical Assistance Report on Towards More Efficient Non-Resource Taxation - A Strategy for Reform
International Monetary Fund. Fiscal Affairs Dept.
The report contributes to the discussions held at the Mozambique’s Revenue Authority on improving efficiency on non-resource taxation.
Keywords:
revenue enhancement; VAT preference; registration threshold; draft VAT amendment; escrow account; Value-added tax; Corporate income tax; Tax incentives; Income; Africa; Global
Cover The Taxation of Petroleum and Minerals
The Taxation of Petroleum and Minerals
Principles, Problems and Practice
International Monetary Fund

Abstract

There are few areas of economic policy-making in which the returns to good decisions are so high-and the punishment of bad decisions so cruel-as in the management of natural resource wealth. Rich endowments of oil, gas and minerals have set some countries on courses of sustained and robust prosperity; but they have left others riddled with corruption and persistent poverty, with little of lasting value to show for squandered wealth. And amongst the most important of these decisions are those relating to the tax treatment of oil, gas and minerals. This book will be of interest to Economics postgraduates and researchers working on resource issues, as well as professionals working on taxation of oil, gas and minerals/mining.

Keywords:
BOOK; government; country; economic rent; State participation; rate of return; tax authorities; cash flow; government share; host government; Resource rent tax; Oil; Tax administration core functions; Corporate income tax; Oil sector; Africa; Global; North America; Caribbean; Sub-Saharan Africa
Cover IMF Staff Country Reports
Republic of Mozambique: Selected Issues and Statistical Appendix
International Monetary Fund
This Selected Issues paper and Statistical Appendix reviews Mozambique’s impressive economic growth, its composition, and its impact on poverty reduction over the past decade. The paper highlights that improvements in total factor productivity, resulting from a stable macroeconomic environment, the implementation of structural reforms, and high inflows of foreign capital and concessional assistance, have been significant. Good progress has been made in reducing poverty and improving social indicators. The paper also takes stock of the tax reform that Mozambique has implemented since 1996.
Keywords:
ISCR; CR; Mozambique; tax; GDP; economic growth; VAT; GDP growth; growth experience; IMF staff estimate; market liberalization; GDP performance; foreign direct investment; economic recovery; investment-GDP ratio; Value-added tax; Income and capital gains taxes; Corporate income tax; Tax incentives; Poverty reduction; Africa; Sub-Saharan Africa