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Recentemente, Moçambique procedeu à maior reforma sobre a tributação das atividades mineiras da sua história. O objetivo central prendeu-se com a procura de um equilíbrio apropriado entre dois objetivos conflituantes: (i) aumentar as receitas governamentais, e (ii) atrair investimento privado no setor mineiro. A presente tese ambiciona analisar a tributação da atividade mineira num contexto global e, em particular, o regime específico aprovado pela República de Moçambique. Não obstante este regime se traduzir num sinal de progresso e maior eficiência, aproximando-se das tendências mundiais e da ITIE, é necessária mais transparência e simplificação para o alcance dos resultados desejados.
Recently, Mozambique went through a major reform of its mining tax system. The country aimed to strike the appropriate balance between two conflicting goals: (i) to raise tax revenues, and (ii) to attract foreign investment to the mining sector. This thesis analyses the mining taxation regime approved by Republic of Mozambique in a global context. Although this regime would paved the way for progress and increased efficiency by following the global trends and the EITI, more transparency and simplification is needed to achieve the desired results.
Recently, Mozambique went through a major reform of its mining tax system. The country aimed to strike the appropriate balance between two conflicting goals: (i) to raise tax revenues, and (ii) to attract foreign investment to the mining sector. This thesis analyses the mining taxation regime approved by Republic of Mozambique in a global context. Although this regime would paved the way for progress and increased efficiency by following the global trends and the EITI, more transparency and simplification is needed to achieve the desired results.