The Causal Relationship Between Value- Added Tax and Social Conflicts: Evidence from Mozambique

1
Luciano S. Gule
Luciano S. Gule
1 Osaka University

Send Message

To: Author

GJHSS Volume 21 Issue E5

Article Fingerprint

ReserarchID

2C6XT

The Causal Relationship Between Value- Added Tax and Social Conflicts: Evidence from Mozambique Banner
  • English
  • Afrikaans
  • Albanian
  • Amharic
  • Arabic
  • Armenian
  • Azerbaijani
  • Basque
  • Belarusian
  • Bengali
  • Bosnian
  • Bulgarian
  • Catalan
  • Cebuano
  • Chichewa
  • Chinese (Simplified)
  • Chinese (Traditional)
  • Corsican
  • Croatian
  • Czech
  • Danish
  • Dutch
  • Esperanto
  • Estonian
  • Filipino
  • Finnish
  • French
  • Frisian
  • Galician
  • Georgian
  • German
  • Greek
  • Gujarati
  • Haitian Creole
  • Hausa
  • Hawaiian
  • Hebrew
  • Hindi
  • Hmong
  • Hungarian
  • Icelandic
  • Igbo
  • Indonesian
  • Irish
  • Italian
  • Japanese
  • Javanese
  • Kannada
  • Kazakh
  • Khmer
  • Korean
  • Kurdish (Kurmanji)
  • Kyrgyz
  • Lao
  • Latin
  • Latvian
  • Lithuanian
  • Luxembourgish
  • Macedonian
  • Malagasy
  • Malay
  • Malayalam
  • Maltese
  • Maori
  • Marathi
  • Mongolian
  • Myanmar (Burmese)
  • Nepali
  • Norwegian
  • Pashto
  • Persian
  • Polish
  • Portuguese
  • Punjabi
  • Romanian
  • Russian
  • Samoan
  • Scots Gaelic
  • Serbian
  • Sesotho
  • Shona
  • Sindhi
  • Sinhala
  • Slovak
  • Slovenian
  • Somali
  • Spanish
  • Sundanese
  • Swahili
  • Swedish
  • Tajik
  • Tamil
  • Telugu
  • Thai
  • Turkish
  • Ukrainian
  • Urdu
  • Uzbek
  • Vietnamese
  • Welsh
  • Xhosa
  • Yiddish
  • Yoruba
  • Zulu

This research examines the causal relationship between social conflicts and Value-Added Tax (VAT) in Mozambique. The study tests two hypotheses; the “tax-burden” hypothesis which is used to evaluate the long-run relationship, and the “tax-conflicts” hypothesis which estimates the short-run relationship between VAT and social conflicts. Vector Error Correction Model (VECM) is used to examine this relationship. The data used comprise the period from 1994 to 2018. The outcomes of the study suggest that the prices of goods and services included in the new VAT system had a causal relationship with social conflicts in the short-run in Mozambique; these results support the “tax-conflicts” hypothesis. Under this hypothesis, the unsustainable tax imbalances can be mitigated by exempting or reducing the VAT of some indispensable consumption goods and services. The VECM results of long-run causal relationships suggest a bidirectional causality between VAT and social conflicts, supporting the “taxburden” hypothesis. Under this hypothesis our finding suggests that in the long-run Mozambique’s central government should design a new VAT system; expand and diversify the sources of revenue.

Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

Luciano S. Gule. 2021. \u201cThe Causal Relationship Between Value- Added Tax and Social Conflicts: Evidence from Mozambique\u201d. Global Journal of Human-Social Science - E: Economics GJHSS-E Volume 21 (GJHSS Volume 21 Issue E5): .

Download Citation

Explores the link between value-added tax and social conflicts in Mozambique.
Journal Specifications

Crossref Journal DOI 10.17406/GJHSS

Print ISSN 0975-587X

e-ISSN 2249-460X

Keywords
Classification
GJHSS-E Classification: FOR Code: 149999
Version of record

v1.2

Issue date

October 30, 2021

Language

English

Experiance in AR

The methods for personal identification and authentication are no exception.

Read in 3D

The methods for personal identification and authentication are no exception.

Article Matrices
Total Views: 1797
Total Downloads: 822
2026 Trends
Research Identity (RIN)
Related Research

Published Article

This research examines the causal relationship between social conflicts and Value-Added Tax (VAT) in Mozambique. The study tests two hypotheses; the “tax-burden” hypothesis which is used to evaluate the long-run relationship, and the “tax-conflicts” hypothesis which estimates the short-run relationship between VAT and social conflicts. Vector Error Correction Model (VECM) is used to examine this relationship. The data used comprise the period from 1994 to 2018. The outcomes of the study suggest that the prices of goods and services included in the new VAT system had a causal relationship with social conflicts in the short-run in Mozambique; these results support the “tax-conflicts” hypothesis. Under this hypothesis, the unsustainable tax imbalances can be mitigated by exempting or reducing the VAT of some indispensable consumption goods and services. The VECM results of long-run causal relationships suggest a bidirectional causality between VAT and social conflicts, supporting the “taxburden” hypothesis. Under this hypothesis our finding suggests that in the long-run Mozambique’s central government should design a new VAT system; expand and diversify the sources of revenue.

Our website is actively being updated, and changes may occur frequently. Please clear your browser cache if needed. For feedback or error reporting, please email [email protected]
×

This Page is Under Development

We are currently updating this article page for a better experience.

Request Access

Please fill out the form below to request access to this research paper. Your request will be reviewed by the editorial or author team.
X

Quote and Order Details

Contact Person

Invoice Address

Notes or Comments

This is the heading

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo.

High-quality academic research articles on global topics and journals.

The Causal Relationship Between Value- Added Tax and Social Conflicts: Evidence from Mozambique

Luciano S. Gule
Luciano S. Gule Osaka University

Research Journals