The Disfigurement of Municipal Breeding Rates: Licensing of Economic Activities and Loading and Unloading of Goods in Nampula City Council

The present work proposed to study the uncharacterization of the municipal breeding fees required for the licensing of economic activities, and the loading and unloading of goods in the period from 2014 to 2015 in the Municipality of Nampula City, verifying the existence or not of conflict between the particular interests of economic agents and the tax power of the Municipality. In the data collected and based on the perception of the interviewees, it was noted that the Municipality, using its tax power, in the fees collected, its intention was to maximise its own revenues, where in the loading and unloading of goods it collects in private spaces without any evident basis in the Municipal Code of Postures. In the fee for the licensing of economic activities, it transforms the fees that should only be collected in the licensing of economic establishments into monthly and annual fees, and collects, cumulatively, in the same establishments the Rate for Economic Activity and other taxes of a municipal nature. This fact submits entrepreneurs to a tax burden, demonstrating a conflict between the tax power of the municipality and the interests of economic agents.