Land Administration and Management Policy
PROJECT D: LAND TAXES IMPROVEMENT
TAXATION
D.1 Justification:
The taxes constitute an important source of local government revenues and there are a number of cases in
developing countries where introduced land tax systems. The principle obstacles to effective implementation of
land taxes, are the administrative costs of collection and the ability to use existing maps for taxation purposes.
The Land taxes can have an important function to sustain the land administration infrastructure, provide revenue
to local Services, and create an incentive for more efficient land use. This can not only increase local Services
revenue and effective decentralization but also allow reducing reliance on highly distortionary instruments, which
had been adopted as a second-best instrument in environments
Study related taxes payment models would be addressed to define payment systems. Other way, the local
service can take responsibility to communicate and to follow the process (inspection). Partly as a consequence,
land valuation components and an emphasis on increased transparency of land tax collection are seen as
critical.
D.2 Project Description:
As Dinageca responsibility to collect land taxes, and to introduce at SPGC’s the procedures of collecting and
application of land taxes. To establish the financial management mechanism for reinvestment was opened an
account in Maputo to deposit 50% of incomes. In future the incomes from land taxes will be used as resource of
funding the annual plan of activities and budget.
D.3 Vision: Improvement financial sustainability, during 2001/2002.
Effective taxpayers control, revenue planning and collection monitoring.
D.4 Goals and targets Establishing land tax management to the local services to increase revenue .
Improvement in 100% the revenue of 2000 (about 1.000 million MZM)
Study and Implementation of computerized taxation application at SPGC to
support improvement of land tax records computerized (External support for
System development will be requested).
D.5 Sustainability The Human resources will be focused to guarantee the projects development
and implementation.
Will be requested technical standards for applications, which will be defined as
Terms of Reference (ToR’s) for study development.
The ToR’s will indicate the appropriate technology required to be provided in
project implementation, which has to be available in the local market.
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