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Advisor(s)
Abstract(s)
Este artigo avalia a eficácia da infraestrutura digital da Administração Tributária de Moçambique (ATM) no apoio às operações de comunicação institucional, tanto internas quanto externas. Tendo como foco a avaliação da eficácia da infraestrutura digital na comunicação institucional da ATM, este estudo adota uma abordagem metodológica mista, que combina dados qualitativos e quantitativos. A análise baseia-se em entrevistas realizadas com funcionários da ATM e na aplicação de questionários a contribuintes nas cidades de Maputo, Beira e Nampula. Essa estratégia visa identificar os principais desafios enfrentados na integração tecnológica, nos fluxos comunicacionais e na prestação de serviços digitais, bem como levantar percepções e expectativas dos utilizadores em relação à modernização institucional. Os resultados revelam avanços consideráveis em plataformas de atendimento e gestão fiscal digital, mas também destacam desafios como a limitada interoperabilidade entre sistemas, desigualdades no acesso digital e lacunas na capacitação tecnológica do pessoal. As conclusões apontam para a necessidade de investimentos estratégicos em infraestrutura e formação para consolidar uma comunicação institucional mais eficiente e inclusiva.
This paper evaluates the effectiveness of the digital infrastructure of the Mozambican Tax Administration (ATM) in supporting institutional communication operations, both internal and external. Focusing on the evaluation of the effectiveness of the digital infrastructure in the institutional communication of the ATM, this study adopts a mixed methodological approach, which combines qualitative and quantitative data. The analysis is based on interviews conducted with ATM employees and the application of questionnaires to taxpayers in the cities of Maputo, Beira and Nampula. This strategy aims to identify the main challenges faced in technological integration, communication flows and the provision of digital services, as well as to raise user’s perceptions and expectations regarding institutional modernisation. The results reveal considerable advances in digital tax service and management platforms, but also highlight challenges such as limited interoperability between systems, inequality between systems, inequalities in digital access, and gaps in the technological training of staff. The conclusions point to the need for strategic investments in infrastructure and training to consolidate more efficient and inclusive institutional communication.
This paper evaluates the effectiveness of the digital infrastructure of the Mozambican Tax Administration (ATM) in supporting institutional communication operations, both internal and external. Focusing on the evaluation of the effectiveness of the digital infrastructure in the institutional communication of the ATM, this study adopts a mixed methodological approach, which combines qualitative and quantitative data. The analysis is based on interviews conducted with ATM employees and the application of questionnaires to taxpayers in the cities of Maputo, Beira and Nampula. This strategy aims to identify the main challenges faced in technological integration, communication flows and the provision of digital services, as well as to raise user’s perceptions and expectations regarding institutional modernisation. The results reveal considerable advances in digital tax service and management platforms, but also highlight challenges such as limited interoperability between systems, inequality between systems, inequalities in digital access, and gaps in the technological training of staff. The conclusions point to the need for strategic investments in infrastructure and training to consolidate more efficient and inclusive institutional communication.
Description
Keywords
Administração Tributária´ Comunicação institucional Infraestrutura digital Transformação digital
Citation
Rodolfo, Bruno Couto de Abreu; Gonçalves, Bruno F.; Freitas, Vanusa (2025). Avaliação da Eficácia da Infraestrutura Digital na Comunicação Institucional: Desafios e Perspectivas na Administração Tributária de Moçambique. Revista Ibérica de Sistemas e Tecnologias de Informação. ISSN 1646-9895. 58, p. 36-50
Publisher
Universidade do Minho