Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/199370 
Year of Publication: 
2012
Series/Report no.: 
Discussion Paper No. 1/2012
Publisher: 
Deutsches Institut für Entwicklungspolitik (DIE), Bonn
Abstract: 
The paper analyzes, on the basis of a sample study of six Mozambican municipalities, their own-source revenue, its structure and potential, both for fiscal and non fiscal sources. It discusses the reasons and consequences of the considerably underutilized revenue potential and comes up with suggestions for improved revenue collection, notably with regard to property related taxes, which have the highest unused potential.
ISBN: 
978-3-88985-544-2
Document Type: 
Working Paper

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