Tributação da atividade mineira

: o regime de Moçambique

Abstract

Recently, Mozambique went through a major reform of its mining tax system. The country aimed to strike the appropriate balance between two conflicting goals: (i) to raise tax revenues, and (ii) to attract foreign investment to the mining sector. This thesis analyses the mining taxation regime approved by Republic of Mozambique in a global context. Although this regime would paved the way for progress and increased efficiency by following the global trends and the EITI, more transparency and simplification is needed to achieve the desired results.

Date of Award	9 Nov 2015
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Sérgio Vasques (Supervisor)