• September 1, 2009
  • Report

This study forms part of an evaluation of government performance in achieving the objectives of the country’s poverty reduction strategy (PARPA II). The goal of that strategy is to promote rapid and sustainable growth that improves standards of living and welfare for the people of Mozambique.

The study examines the impact of the tax system on revenue mobilization, investment, savings, job creation, and private sector development, with special attention on small and medium enterprises, as well as the issue of tax equity.

The study draws on a review of the tax laws and other documents and studies relating to the tax system; an analysis of data on revenue performance, including international comparisons; and extensive field interviews conducted in July 2009.

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