Tax revenues as sources of public revenue: incidence, assessment, settlement, collection and their application to public expenditure by the State

Abstract

This research addresses tax revenue as a source of public revenue for the Mozambican state, describing the main sources of tax revenue (taxes, fees, improvement contributions, compulsory loans and customs duties). This is characterized by being a research with a qualitative approach, in terms of descriptive objectives, and bibliographic and documentary in terms of procedures. In its development, we cover the Mozambican tax system, direct and indirect taxes, progressive, proportional, regressive and degressive taxes, the tax life stages among other fundamental characteristics of tax revenues. This research made it possible to analyze the impact of tax revenues on public revenues according to information from PESOE 2024, making it possible to reach some conclusions on the subject, such as taxes correspond to 81.00% of all State revenues as well as 59 .00% of the amount collected is intended for use in operating expenses.