Resumen

TAUNDI GUILHERME, Jerónimo  y  ALBERTON, Luiz. Motivating factors for the achievement of the goals of tax revenues in Mozambique. Rev. Int. Investig. Cienc. Soc. [online]. 2014, vol.10, n.2, pp.197-212. ISSN 2226-4000.

The objective of this work is to identify the factors that contributed to the achievement of the goals of collecting tax revenues by the Tax Authority of Mozambique. Are analyzed several some variables among which: theories and motivating factors; motivation strategies; and other determinants factors for collection of public revenues. The data were collected by means of an electronic questionnaire distributed to all employees, by platform for internal communication Outlook. The results indicate that motivators factors such as salary that receives; work which makes, relationship with colleagues have contributed to the achievement of the goals. However, stand out other factors that were listed in the strategic plan of the institution, and corroborated by respondents such as: reform of the tax system that summarizes the simplification of procedures; changes of collection strategies; improving the supervisory system; improvement of the supervisory system; introduction of new technologies of tax collection, as highlighted to the Taxation and Single Window Electronics (JUE) have contributed greatly to the achievement of the goals planned

Palabras clave : Motivating factors; tax revenue; tax authority; Mozambique.

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