Development of 13 Mozambican
            Municipalities in Central and Northern Mozambique  : Summary report

World Bank

dc.creator	World Bank
dc.date	2012-03-19T10:13:02Z
dc.date	2012-03-19T10:13:02Z
dc.date	2011-04-01
dc.date.accessioned	2023-02-17T20:41:27Z
dc.date.available	2023-02-17T20:41:27Z
dc.identifier	http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000020953_20110803092804
dc.identifier	http://hdl.handle.net/10986/2768
dc.identifier.uri	http://localhost:8080/xmlui/handle/CUHPOERS/243137
dc.description	The objective of this study on the Development of 13 Mozambican Municipalities in Central and Northern Mozambique is to assess the impact that the 2008 reforms on own-source revenues is having on the municipal revenue potential. To do so, it calculates the revenue potential of four fiscal and three non-fiscal revenue sources. The analysis shows that there is substantial untapped revenue potential at the municipal level, with estimates indicating that -in the case of the most buoyant local revenue sources- municipalities are only collecting about half of the revenue potential. In the worst cases, municipalities are collecting far less than 10 percent of the total revenue potential of a local revenue source. The fact that a revenue gaps exists is not only an indication of weak municipal performance. Municipalities have relatively recently been created and it takes time, capacity, and effort, to consolidate their revenue functions. Tax administration is overall still weak and a series of vacuums exist on the municipal fiscal legislation. The analysis reveals that the current revenue instruments at the disposal of municipalities are generally appropriate municipal revenue instruments, so that efforts at the national and municipal levels should be made to build the capacity of the local tax administration to collect these revenues. The report provides specific suggestions on ways to strengthen the revenue collection for the main municipal revenue instruments. However, in addition to increasing municipal tax effort, the expenditure needs of municipalities are so demanding that additional intergovernmental transfers and tax sharing arrangements should also be considered as a building block of municipal finances in Mozambique. The results of this study aim to become part of the ongoing dialogue with the municipalities and national tax authorities to expand the understanding of municipal revenues in Mozambique on the basis of more sound empirical evidence. The scope of this analysis was limited to a sample of six municipalities. In-depth case studies were prepared for each of these municipalities, upon which the current Summary Report is based. The six case municipalities include: Beira, Cuamba, Marromeu, Nacala, Ribaue, and Vilankulo. To bring the Summary Report and the six municipal cases together in the most effective way, the current report follows the same structure as each of the municipal cases. The diagnosis of the current situation is presented in Section 2, followed by a discussion on the estimation of municipal revenue potential in Section 3. Proposals and recommendations regarding the strengthening of municipal revenue collection are presented in Section 4.
dc.language	English
dc.publisher	World Bank
dc.rights	CC BY 3.0 IGO
dc.rights	http://creativecommons.org/licenses/by/3.0/igo/
dc.rights	World Bank
dc.subject	ACCOUNTING
dc.subject	ADMINISTRATIVE COSTS
dc.subject	ASSET MANAGEMENT
dc.subject	AUCTION
dc.subject	AUTONOMY
dc.subject	BANK ACCOUNT
dc.subject	BANK ACCOUNTS
dc.subject	BASIC EDUCATION
dc.subject	BETTERMENT LEVIES
dc.subject	CADASTRE
dc.subject	CADASTRES
dc.subject	CAPITAL EXPENDITURES
dc.subject	CAPITAL INVESTMENT
dc.subject	CENTRAL AUTHORITIES
dc.subject	CENTRAL GOVERNMENT
dc.subject	CENTRAL GOVERNMENT REVENUES
dc.subject	CENTRAL GOVERNMENTS
dc.subject	CITY COUNCIL
dc.subject	COMMERCIAL BANK
dc.subject	COMPARATIVE ANALYSIS
dc.subject	COMPARATIVE ASSESSMENT
dc.subject	COMPARATIVE PERSPECTIVE
dc.subject	COMPARATIVE STATISTICS
dc.subject	COMPENSATION FUND
dc.subject	COMPETITIVE BIDDING
dc.subject	COMPLIANCE COSTS
dc.subject	CONSUMPTION TAXES
dc.subject	DECONCENTRATION
dc.subject	DEVELOPING COUNTRIES
dc.subject	DEVOLUTION
dc.subject	DISTRICT
dc.subject	DISTRICT ADMINISTRATION
dc.subject	DISTRICT-LEVEL
dc.subject	DOUBLE TAX
dc.subject	DOUBLE TAXATION
dc.subject	ECONOMIC DEVELOPMENT
dc.subject	ECONOMIC GROWTH
dc.subject	ECONOMIC TRANSACTIONS
dc.subject	EXCHANGE RATE
dc.subject	EXPENDITURE
dc.subject	EXPENDITURE ASSIGNMENT
dc.subject	EXPENDITURE DECISIONS
dc.subject	EXPENDITURE NEEDS
dc.subject	EXPENDITURE PROGRAMS
dc.subject	FINANCES
dc.subject	FINANCIAL INSTITUTION
dc.subject	FINANCIAL RESOURCES
dc.subject	FISCAL AUTONOMY
dc.subject	FISCAL DECENTRALIZATION
dc.subject	FISCAL FRAMEWORK
dc.subject	FISCAL LEGISLATION
dc.subject	FISCAL SPACE
dc.subject	GARBAGE COLLECTION
dc.subject	GOVERNMENT REVENUE
dc.subject	HEAD TAXES
dc.subject	HEALTH SERVICES
dc.subject	HOUSING
dc.subject	IMMOVABLE PROPERTY
dc.subject	INCOME
dc.subject	INCOME TAXES
dc.subject	INFLATION
dc.subject	INFRASTRUCTURE DEVELOPMENT
dc.subject	INSTITUTIONAL CAPACITY
dc.subject	INSTRUMENT
dc.subject	INTERGOVERNMENTAL FISCAL TRANSFERS
dc.subject	INTERGOVERNMENTAL TRANSFER
dc.subject	INTERGOVERNMENTAL TRANSFERS
dc.subject	INVESTING
dc.subject	INVESTMENT FUND
dc.subject	ISSUANCE
dc.subject	LAND SPECULATION
dc.subject	LAND USE
dc.subject	LEGISLATIVE FRAMEWORK
dc.subject	LEVY
dc.subject	LICENSES
dc.subject	LOCAL BUSINESS
dc.subject	LOCAL EXPENDITURE
dc.subject	LOCAL EXPENDITURES
dc.subject	LOCAL FEES
dc.subject	LOCAL GOVERNMENT
dc.subject	LOCAL GOVERNMENT FUNCTIONS
dc.subject	LOCAL GOVERNMENT REVENUES
dc.subject	LOCAL GOVERNMENTS
dc.subject	LOCAL INFRASTRUCTURE
dc.subject	LOCAL LEVEL
dc.subject	LOCAL OFFICIALS
dc.subject	LOCAL PUBLIC SERVICES
dc.subject	LOCAL REVENUE
dc.subject	LOCAL REVENUE SOURCES
dc.subject	LOCAL SPENDING
dc.subject	LOCAL TAXES
dc.subject	MARKET PRICE
dc.subject	MARKET VALUE
dc.subject	MARKET VALUES
dc.subject	MATCHING GRANTS
dc.subject	MAYORS
dc.subject	MINISTRY OF FINANCE
dc.subject	MORTGAGE
dc.subject	MUNICIPAL
dc.subject	MUNICIPAL BUILDINGS
dc.subject	MUNICIPAL COUNCILS
dc.subject	MUNICIPAL DEVELOPMENT
dc.subject	MUNICIPAL EXPENDITURES
dc.subject	MUNICIPAL FINANCE
dc.subject	MUNICIPAL GOVERNMENTS
dc.subject	MUNICIPAL INFRASTRUCTURE
dc.subject	MUNICIPAL LAW
dc.subject	MUNICIPAL LEVEL
dc.subject	MUNICIPAL OFFICIALS
dc.subject	MUNICIPAL PERFORMANCE
dc.subject	MUNICIPAL REVENUE
dc.subject	MUNICIPAL SERVICES
dc.subject	MUNICIPAL TAXATION
dc.subject	MUNICIPAL TAXES
dc.subject	MUNICIPALITIES
dc.subject	MUNICIPALITY
dc.subject	NATURAL RESOURCES
dc.subject	NET REVENUE
dc.subject	NOTARY
dc.subject	OPERATING EXPENSES
dc.subject	OWN SOURCE REVENUE
dc.subject	POLICY DECISIONS
dc.subject	POLICY MAKERS
dc.subject	POLICY RECOMMENDATIONS
dc.subject	POLITICAL COMPETITION
dc.subject	POLITICAL ECONOMY
dc.subject	POLITICAL LEADERS
dc.subject	PROPERTY TAXES
dc.subject	PROPERTY TRANSFER TAXES
dc.subject	PROPERTY TRANSFERS
dc.subject	PROVINCE
dc.subject	PROVINCIAL LEVEL
dc.subject	PROVISIONS
dc.subject	PUBLIC
dc.subject	PUBLIC ENTITIES
dc.subject	PUBLIC EXPENDITURES
dc.subject	PUBLIC FINANCE
dc.subject	PUBLIC FUNDS
dc.subject	PUBLIC MARKETS
dc.subject	PUBLIC REVENUE
dc.subject	PUBLIC REVENUES
dc.subject	PUBLIC SECTOR
dc.subject	PUBLIC SERVICE
dc.subject	PUBLIC SERVICE DELIVERY
dc.subject	RECURRENT EXPENDITURES
dc.subject	REGISTRATION SYSTEM
dc.subject	REVENUE ASSIGNMENTS
dc.subject	REVENUE BASE
dc.subject	REVENUE CAPACITY
dc.subject	REVENUE CATEGORY
dc.subject	REVENUE COLLECTION
dc.subject	REVENUE COLLECTIONS
dc.subject	REVENUE ENHANCEMENT
dc.subject	REVENUE ESTIMATES
dc.subject	REVENUE GAPS
dc.subject	REVENUE NEEDS
dc.subject	REVENUE PATTERNS
dc.subject	REVENUE PERFORMANCE
dc.subject	REVENUE POLICY
dc.subject	REVENUE SHARING
dc.subject	REVENUE SOURCE
dc.subject	REVENUE SOURCES
dc.subject	REVENUE STREAMS
dc.subject	REVENUE STRUCTURE
dc.subject	REVENUE YIELD
dc.subject	ROADS
dc.subject	SMALL MUNICIPALITIES
dc.subject	SOCIAL SERVICES
dc.subject	SOCIAL WELFARE
dc.subject	SOLID WASTE MANAGEMENT
dc.subject	SUBNATIONAL
dc.subject	TAX
dc.subject	TAX ADMINISTRATION
dc.subject	TAX ADMINISTRATION SYSTEM
dc.subject	TAX AUTHORITIES
dc.subject	TAX AUTHORITY
dc.subject	TAX BASE
dc.subject	TAX BASES
dc.subject	TAX BURDEN
dc.subject	TAX COLLECTION
dc.subject	TAX COLLECTIONS
dc.subject	TAX COLLECTORS
dc.subject	TAX COMPETITION
dc.subject	TAX COST
dc.subject	TAX EFFORT
dc.subject	TAX EVASION
dc.subject	TAX EXEMPTION
dc.subject	TAX EXEMPTIONS
dc.subject	TAX INSTRUMENTS
dc.subject	TAX LIABILITY
dc.subject	TAX ON BUSINESS
dc.subject	TAX PAYERS
dc.subject	TAX PAYMENT
dc.subject	TAX POLICY
dc.subject	TAX RATE
dc.subject	TAX RATES
dc.subject	TAX REVENUE
dc.subject	TAX REVENUES
dc.subject	TAX SHARING
dc.subject	TAX SHARING ARRANGEMENTS
dc.subject	TAXATION
dc.subject	TAXPAYER COMPLIANCE
dc.subject	TAXPAYERS
dc.subject	TOTAL NATIONAL BUDGET
dc.subject	TOWNS
dc.subject	TRANSACTION
dc.subject	TRANSPORT
dc.subject	TURNOVER
dc.subject	URBAN AREAS
dc.subject	URBAN SERVICES
dc.subject	URBANIZATION
dc.subject	USER CHARGES
dc.subject	VALUATION
dc.subject	VALUATION TECHNIQUES
dc.subject	VALUATIONS
dc.subject	VEHICLE TAXES
dc.title	Development of 13 Mozambican Municipalities in Central and Northern Mozambique : Summary report
dc.type	Economic & Sector Work :: Other Infrastructure Study
dc.coverage	Africa
dc.coverage	Sub-Saharan Africa
dc.coverage	Southern Africa
dc.coverage	Mozambique