Individual Corruption

About one-third of citizens surveyed in Afrobarometer 2008 state that they think some tax officials are involved in corruption, while a smaller percentage think that most or all of tax officials are corrupt.

Business Corruption

According to the World Bank & IFC Enterprise Surveys 2007, one-tenth of companies surveyed report that they expect to give gifts when meeting with tax officials. Moreover, a significant amount of companies report that a typical company under-report their sales for tax purposes.

According to Global Integrity 2007, tax administration is amongst the public sectors that are commonly affected by corruption.  In practice, tax laws are not always enforced uniformly and without discrimination in Mozambique, and some groups may consistently avoid paying taxes due to their connections. Tax inspections are allegedly characterised by demands for bribes due to the lack of control over inspectors who are relatively free to interpret and enforce rules. This is reportedly a particular problem at the municipal level.

Frequency

The World Bank & IFC: Doing Business 2011:
- Paying taxes in Mozambique requires a company to make an average of 37 payments every year, taking up an average of 230 hours at a total tax rate of a little more than 34% of profits.

Afrobarometer: Summary of Results Mozambique 2008:
- 33% of citizens surveyed state that 'some' tax officials are corrupt, 13% state that 'most’ of them are corrupt and 6% state that 'all' of them are corrupt.

The World Bank & IFC: Enterprise Surveys 2007:
- 10% of companies expect to give gifts in meetings with tax officials.

- 73% of companies report that a typical company reports less than 100% of its sales for tax purposes.

- 16% of companies identify tax administration as a major constraint.