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

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collection.link.96
https://openknowledge.worldbank.org/handle/10986/2204
collection.name.96
Other Infrastructure Study
dc.contributor.author
World Bank
dc.date.accessioned
2012-03-19T10:13:02Z
dc.date.available
2012-03-19T10:13:02Z
dc.date.issued
2011-04-01
dc.date.lastModified
2021-04-23T14:02:04Z
dc.description.abstract
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.
en
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.uri
http://hdl.handle.net/10986/2768
dc.language
English
dc.publisher
World Bank
dc.rights
CC BY 3.0 IGO
dc.rights.holder
World Bank
dc.rights.uri
http://creativecommons.org/licenses/by/3.0/igo/
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
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ROADS
dc.subject
SMALL MUNICIPALITIES
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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
en
dc.title.alternative
Programa Conjunto de Apoio a 13 Municípios do Centro e Norte de Moçambique
en
okr.date.disclosure
2011-08-03
okr.doctype
Economic & Sector Work :: Other Infrastructure Study
okr.docurl
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
okr.globalpractice
Social, Urban, Rural and Resilience
okr.globalpractice
Macroeconomics and Fiscal Management
okr.globalpractice
Governance
okr.globalpractice
Finance and Markets
okr.globalpractice
Governance
okr.googlescholar.linkpresent
yes
okr.identifier.externaldocumentum
000020953_20110803092804
okr.identifier.internaldocumentum
14715366
okr.identifier.report
63534
okr.language.supported
en
okr.pdfurl
http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2011/08/03/000020953_20110803092804/Rendered/PDF/635340WP0MZ0P10ue00March0310020110.pdf
en
okr.region.administrative
Africa
okr.region.country
Mozambique
okr.region.geographical
Sub-Saharan Africa
okr.region.geographical
Southern Africa
okr.sector
Public Administration
okr.sector
Law
okr.sector
Public Administration, Law, and Justice :: Sub-national government administration
okr.topic
Public Sector Economics
okr.topic
Urban Development :: Municipal Financial Management
okr.topic
Public Sector Management and Reform
okr.topic
Macroeconomics and Economic Growth :: Subnational Economic Development
okr.topic
Finance and Financial Sector Development :: Debt Markets
okr.topic
Public Sector Development
okr.unit
Urban & Water (AFTUW)
okr.volume
1 of 1

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