“The report takes a closer look at the relationship between taxation and development in Mozambique by examining the various complexities surrounding taxation as a development finance mechanism in Mozambique including the current tax framework, the amount and extent of tax evasion and more specifically tax incentives and governance in various sectors of the Mozambican economy. The report proffers actionable policy and institutional recommendations to the government of Mozambique and civil society for the betterment of the tax system in Mozambique.”
