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[Global Corruption Report 2006] Tax evasion, fines and Corruption in Mozambique
Lanwehr, Ralf
Lanwehr, Ralf
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Abstract
"A survey on the investment climate in the Mozambican province of Inhambane was conducted in March 2004.2 Its aim was to describe and explain cooperation problems between the public and private sectors, and it unveiled a systemic network of major tax evasion, compensatory fining and fine-related bribery. Although Inhambane has great economic potential, investors are currently hesitant regarding further investment and are dissatisfied with the status quo, because of serious disruptions in cooperation between the private and public sector. These disruptions hamper the climate for new investment and thereby threaten the province’s economic development. To describe, explain and quantify problem areas of investor–government relations, a survey on the provincial investment climate was conducted. In order to establish an initial understanding of the situation and to construct a survey, 25 key investors and their public counterparts were interviewed utilising the critical incident technique.3 The sample of the main survey was drawn on the basis of a nationwide business census of the National Institute of Statistics Mozambique.4 The sample size was set to 100 firms in the formal sector"(pg 329)
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Book chapter
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2006
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0745325092
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With permission of the license/copyright holder