Confederação das Associações Económicas de Moçambique

Study of the Impact of Tax and Licenses on Five Priority Sectors

At the request of the Ministry of Industry and Commerce, FIAS was asked to carry out a study of the effective tax burden in five sectors.1 The appraisal was extended to include an analysis of tax and customs administration issues, as well as license fees, which affect the business environment. This study is part of a joint FIAS / Department for International Development (DFID) study of eight countries in Africa examining revenue authorities and the tax impact on business. The government, in particular the Ministry of Industry and Commerce, is keen to determine whether the current tax/incentive/license scheme regime in each of the sectors studied is conducive to growth goals and whether these sectors are competitive domestically and internationally.

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