Development of 13 MozambicanMunicipalities in Central and Northern Mozambique: Summary report

World Bank

World Bank

关键词: ACCOUNTING;    ADMINISTRATIVE COSTS;    ASSET MANAGEMENT;    AUCTION;    AUTONOMY;   

RP-ID  :  63534

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The objective of this study on theDevelopment of 13 Mozambican Municipalities in Central andNorthern Mozambique is to assess the impact that the 2008reforms on own-source revenues is having on the municipalrevenue potential. To do so, it calculates the revenuepotential of four fiscal and three non-fiscal revenuesources. The analysis shows that there is substantialuntapped revenue potential at the municipal level, withestimates indicating that -in the case of the most buoyantlocal revenue sources- municipalities are only collectingabout half of the revenue potential. In the worst cases,municipalities are collecting far less than 10 percent ofthe total revenue potential of a local revenue source. Thefact that a revenue gaps exists is not only an indication ofweak municipal performance. Municipalities have relativelyrecently been created and it takes time, capacity, andeffort, to consolidate their revenue functions. Taxadministration is overall still weak and a series of vacuumsexist on the municipal fiscal legislation. The analysisreveals that the current revenue instruments at the disposalof municipalities are generally appropriate municipalrevenue instruments, so that efforts at the national andmunicipal levels should be made to build the capacity of thelocal tax administration to collect these revenues. Thereport provides specific suggestions on ways to strengthenthe revenue collection for the main municipal revenueinstruments. However, in addition to increasing municipaltax effort, the expenditure needs of municipalities are sodemanding that additional intergovernmental transfers andtax sharing arrangements should also be considered as abuilding block of municipal finances in Mozambique. Theresults of this study aim to become part of the ongoingdialogue with the municipalities and national taxauthorities to expand the understanding of municipalrevenues in Mozambique on the basis of more sound empiricalevidence. The scope of this analysis was limited to a sampleof six municipalities. In-depth case studies were preparedfor each of these municipalities, upon which the currentSummary Report is based. The six case municipalitiesinclude: Beira, Cuamba, Marromeu, Nacala, Ribaue, andVilankulo. To bring the Summary Report and the six municipalcases together in the most effective way, the current reportfollows the same structure as each of the municipal cases.The diagnosis of the current situation is presented inSection 2, followed by a discussion on the estimation ofmunicipal revenue potential in Section 3. Proposals andrecommendations regarding the strengthening of municipalrevenue collection are presented in Section 4.