The genesis of the informal sector in Mozambique is similar to the
way it emerged in many other countries in the world, starting
mainly with small businesses performed by unemployed people,
peasent families, street vendors among others as their self
employment.
The informal sector offers a striking illustration of the strengths and
weakness of enterprises in Mozambique. A simple and
transparent legal framework, properly enforced is indispensable
for the long term success of the informal sector to turn to formal
sector. Taxation is controversary in the informal sector. The
existing tax system in Mozambique is distorced and naturally
contribute to a host of economic and social problems. The
needed for the reform of taxation system has been
acknowledged for instance the recent implementation of
VAT system in Mozambique still on process of implementation.
Taxes generated by the informal sector could contribute to the
budget of the State. / Mercantile Law / LL.M.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:umkn-dsp01.int.unisa.ac.za:10500/17422 |
| Date | 03 1900 |
| Creators | Alfredo, Benjamim |
| Contributors | Thomashausen, Andre |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Dissertation |
| Format | 1 online resource (v, 91, vi leaves) |
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