Author(s) Paulo Jorge Lopes Ferreira
Advisor(s) Joaquim Freitas Rocha
Year 2012

Synopsis The objective of this work is to develop a brief background on the impact of taxes on the budgets of Local Authorities in Cape Verde and how the revenue received by central State are then distributed to the municipalities. It should also be emphasized that this study aims to analyze the tax policies and taxes in particular. It will go to demonstrate and prove the contribution of local authorities in the development of Cape Verde and the need to be transferred more resources to local authorities, aiming at bigger and better development of the country, taking into account the experience accumulated during the last two decades. On the other hand, the present study has the purpose of diagnosing the main financial problems with the local authorities are struggling, which suggests the adoption of a set of changes to the existing financial instruments. Some measures are here laid down, can and should be adopted immediately by the local authorities. From the outset, the study of the tax system aims to promote the dissemination of procedures supported by law with the purpose of helping professionals and help them to expand their individual participation in the consolidation of financial autonomy of the municipalities.

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