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

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dc.contributor.authorWorld Bank
dc.date.accessioned2012-03-19T10:13:02Z
dc.date.available2012-03-19T10:13:02Z
dc.date.issued2011-04-01
dc.description.abstractThe 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.en
dc.identifierhttp://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.doi10.1596/2768
dc.identifier.urihttps://hdl.handle.net/10986/2768
dc.languageEnglish
dc.publisherWorld Bank
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNTING
dc.subjectADMINISTRATIVE COSTS
dc.subjectASSET MANAGEMENT
dc.subjectAUCTION
dc.subjectAUTONOMY
dc.subjectBANK ACCOUNT
dc.subjectBANK ACCOUNTS
dc.subjectBASIC EDUCATION
dc.subjectBETTERMENT LEVIES
dc.subjectCADASTRE
dc.subjectCADASTRES
dc.subjectCAPITAL EXPENDITURES
dc.subjectCAPITAL INVESTMENT
dc.subjectCENTRAL AUTHORITIES
dc.subjectCENTRAL GOVERNMENT
dc.subjectCENTRAL GOVERNMENT REVENUES
dc.subjectCENTRAL GOVERNMENTS
dc.subjectCITY COUNCIL
dc.subjectCOMMERCIAL BANK
dc.subjectCOMPARATIVE ANALYSIS
dc.subjectCOMPARATIVE ASSESSMENT
dc.subjectCOMPARATIVE PERSPECTIVE
dc.subjectCOMPARATIVE STATISTICS
dc.subjectCOMPENSATION FUND
dc.subjectCOMPETITIVE BIDDING
dc.subjectCOMPLIANCE COSTS
dc.subjectCONSUMPTION TAXES
dc.subjectDECONCENTRATION
dc.subjectDEVELOPING COUNTRIES
dc.subjectDEVOLUTION
dc.subjectDISTRICT
dc.subjectDISTRICT ADMINISTRATION
dc.subjectDISTRICT-LEVEL
dc.subjectDOUBLE TAX
dc.subjectDOUBLE TAXATION
dc.subjectECONOMIC DEVELOPMENT
dc.subjectECONOMIC GROWTH
dc.subjectECONOMIC TRANSACTIONS
dc.subjectEXCHANGE RATE
dc.subjectEXPENDITURE
dc.subjectEXPENDITURE ASSIGNMENT
dc.subjectEXPENDITURE DECISIONS
dc.subjectEXPENDITURE NEEDS
dc.subjectEXPENDITURE PROGRAMS
dc.subjectFINANCES
dc.subjectFINANCIAL INSTITUTION
dc.subjectFINANCIAL RESOURCES
dc.subjectFISCAL AUTONOMY
dc.subjectFISCAL DECENTRALIZATION
dc.subjectFISCAL FRAMEWORK
dc.subjectFISCAL LEGISLATION
dc.subjectFISCAL SPACE
dc.subjectGARBAGE COLLECTION
dc.subjectGOVERNMENT REVENUE
dc.subjectHEAD TAXES
dc.subjectHEALTH SERVICES
dc.subjectHOUSING
dc.subjectIMMOVABLE PROPERTY
dc.subjectINCOME
dc.subjectINCOME TAXES
dc.subjectINFLATION
dc.subjectINFRASTRUCTURE DEVELOPMENT
dc.subjectINSTITUTIONAL CAPACITY
dc.subjectINSTRUMENT
dc.subjectINTERGOVERNMENTAL FISCAL TRANSFERS
dc.subjectINTERGOVERNMENTAL TRANSFER
dc.subjectINTERGOVERNMENTAL TRANSFERS
dc.subjectINVESTING
dc.subjectINVESTMENT FUND
dc.subjectISSUANCE
dc.subjectLAND SPECULATION
dc.subjectLAND USE
dc.subjectLEGISLATIVE FRAMEWORK
dc.subjectLEVY
dc.subjectLICENSES
dc.subjectLOCAL BUSINESS
dc.subjectLOCAL EXPENDITURE
dc.subjectLOCAL EXPENDITURES
dc.subjectLOCAL FEES
dc.subjectLOCAL GOVERNMENT
dc.subjectLOCAL GOVERNMENT FUNCTIONS
dc.subjectLOCAL GOVERNMENT REVENUES
dc.subjectLOCAL GOVERNMENTS
dc.subjectLOCAL INFRASTRUCTURE
dc.subjectLOCAL LEVEL
dc.subjectLOCAL OFFICIALS
dc.subjectLOCAL PUBLIC SERVICES
dc.subjectLOCAL REVENUE
dc.subjectLOCAL REVENUE SOURCES
dc.subjectLOCAL SPENDING
dc.subjectLOCAL TAXES
dc.subjectMARKET PRICE
dc.subjectMARKET VALUE
dc.subjectMARKET VALUES
dc.subjectMATCHING GRANTS
dc.subjectMAYORS
dc.subjectMINISTRY OF FINANCE
dc.subjectMORTGAGE
dc.subjectMUNICIPAL
dc.subjectMUNICIPAL BUILDINGS
dc.subjectMUNICIPAL COUNCILS
dc.subjectMUNICIPAL DEVELOPMENT
dc.subjectMUNICIPAL EXPENDITURES
dc.subjectMUNICIPAL FINANCE
dc.subjectMUNICIPAL GOVERNMENTS
dc.subjectMUNICIPAL INFRASTRUCTURE
dc.subjectMUNICIPAL LAW
dc.subjectMUNICIPAL LEVEL
dc.subjectMUNICIPAL OFFICIALS
dc.subjectMUNICIPAL PERFORMANCE
dc.subjectMUNICIPAL REVENUE
dc.subjectMUNICIPAL SERVICES
dc.subjectMUNICIPAL TAXATION
dc.subjectMUNICIPAL TAXES
dc.subjectMUNICIPALITIES
dc.subjectMUNICIPALITY
dc.subjectNATURAL RESOURCES
dc.subjectNET REVENUE
dc.subjectNOTARY
dc.subjectOPERATING EXPENSES
dc.subjectOWN SOURCE REVENUE
dc.subjectPOLICY DECISIONS
dc.subjectPOLICY MAKERS
dc.subjectPOLICY RECOMMENDATIONS
dc.subjectPOLITICAL COMPETITION
dc.subjectPOLITICAL ECONOMY
dc.subjectPOLITICAL LEADERS
dc.subjectPROPERTY TAXES
dc.subjectPROPERTY TRANSFER TAXES
dc.subjectPROPERTY TRANSFERS
dc.subjectPROVINCE
dc.subjectPROVINCIAL LEVEL
dc.subjectPROVISIONS
dc.subjectPUBLIC
dc.subjectPUBLIC ENTITIES
dc.subjectPUBLIC EXPENDITURES
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC FUNDS
dc.subjectPUBLIC MARKETS
dc.subjectPUBLIC REVENUE
dc.subjectPUBLIC REVENUES
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SERVICE
dc.subjectPUBLIC SERVICE DELIVERY
dc.subjectRECURRENT EXPENDITURES
dc.subjectREGISTRATION SYSTEM
dc.subjectREVENUE ASSIGNMENTS
dc.subjectREVENUE BASE
dc.subjectREVENUE CAPACITY
dc.subjectREVENUE CATEGORY
dc.subjectREVENUE COLLECTION
dc.subjectREVENUE COLLECTIONS
dc.subjectREVENUE ENHANCEMENT
dc.subjectREVENUE ESTIMATES
dc.subjectREVENUE GAPS
dc.subjectREVENUE NEEDS
dc.subjectREVENUE PATTERNS
dc.subjectREVENUE PERFORMANCE
dc.subjectREVENUE POLICY
dc.subjectREVENUE SHARING
dc.subjectREVENUE SOURCE
dc.subjectREVENUE SOURCES
dc.subjectREVENUE STREAMS
dc.subjectREVENUE STRUCTURE
dc.subjectREVENUE YIELD
dc.subjectROADS
dc.subjectSMALL MUNICIPALITIES
dc.subjectSOCIAL SERVICES
dc.subjectSOCIAL WELFARE
dc.subjectSOLID WASTE MANAGEMENT
dc.subjectSUBNATIONAL
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX ADMINISTRATION SYSTEM
dc.subjectTAX AUTHORITIES
dc.subjectTAX AUTHORITY
dc.subjectTAX BASE
dc.subjectTAX BASES
dc.subjectTAX BURDEN
dc.subjectTAX COLLECTION
dc.subjectTAX COLLECTIONS
dc.subjectTAX COLLECTORS
dc.subjectTAX COMPETITION
dc.subjectTAX COST
dc.subjectTAX EFFORT
dc.subjectTAX EVASION
dc.subjectTAX EXEMPTION
dc.subjectTAX EXEMPTIONS
dc.subjectTAX INSTRUMENTS
dc.subjectTAX LIABILITY
dc.subjectTAX ON BUSINESS
dc.subjectTAX PAYERS
dc.subjectTAX PAYMENT
dc.subjectTAX POLICY
dc.subjectTAX RATE
dc.subjectTAX RATES
dc.subjectTAX REVENUE
dc.subjectTAX REVENUES
dc.subjectTAX SHARING
dc.subjectTAX SHARING ARRANGEMENTS
dc.subjectTAXATION
dc.subjectTAXPAYER COMPLIANCE
dc.subjectTAXPAYERS
dc.subjectTOTAL NATIONAL BUDGET
dc.subjectTOWNS
dc.subjectTRANSACTION
dc.subjectTRANSPORT
dc.subjectTURNOVER
dc.subjectURBAN AREAS
dc.subjectURBAN SERVICES
dc.subjectURBANIZATION
dc.subjectUSER CHARGES
dc.subjectVALUATION
dc.subjectVALUATION TECHNIQUES
dc.subjectVALUATIONS
dc.subjectVEHICLE TAXES
dc.titleDevelopment of 13 Mozambican Municipalities in Central and Northern Mozambique : Summary reporten
dc.title.alternativePrograma Conjunto de Apoio a 13 Municípios do Centro e Norte de Moçambiqueen
dspace.entity.typePublication
okr.date.disclosure2011-08-03
okr.date.doiregistration2025-05-07T09:36:14.039406Z
okr.doctypeEconomic & Sector Work::Other Infrastructure Study
okr.docurlhttp://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000020953_20110803092804
okr.globalpracticeSocial, Urban, Rural and Resilience
okr.globalpracticeMacroeconomics and Fiscal Management
okr.globalpracticeGovernance
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.guid575361468279928505
okr.identifier.externaldocumentum000020953_20110803092804
okr.identifier.internaldocumentum14715366
okr.identifier.report63534
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2011/08/03/000020953_20110803092804/Rendered/PDF/635340WP0MZ0P10ue00March0310020110.pdfen
okr.region.administrativeAfrica
okr.region.countryMozambique
okr.region.geographicalSub-Saharan Africa
okr.region.geographicalSouthern Africa
okr.sectorPublic Administration
okr.sectorLaw
okr.sectorPublic Administration, Law, and Justice :: Sub-national government administration
okr.topicPublic Sector Economics
okr.topicUrban Development::Municipal Financial Management
okr.topicPublic Sector Management and Reform
okr.topicMacroeconomics and Economic Growth::Subnational Economic Development
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPublic Sector Development
okr.unitUrban & Water (AFTUW)
okr.volume1 of 1
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