Authors : Bruno Couto Abreu Rodolfo

Volume/Issue : Volume 11 - 2026, Issue 4 - April

Google Scholar : https://tinyurl.com/yr7683rt

Scribd : https://tinyurl.com/8k7sdfd7

DOI : https://doi.org/10.38124/ijisrt/26apr644

Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.

Abstract : This article examines the extent to which fiscal reforms in developing countries reflect endogenous institutional transformation rather than external macroeconomic or political pressures. Drawing on the case of Mozambique, it analyses tax administration reforms implemented by the Mozambique Revenue Authority, focusing on digital transformation, governance, and organizational processes. The study develops a four-dimensional analytical framework linking digital infrastructure, governance and ethics, internal communicational flows, and taxpayer interaction systems to fiscal performance. Using a qualitative case study approach, the analysis combines institutional review and administrative evidence. The findings indicate that improvements in revenue mobilization, compliance, and administrative efficiency are closely associated with the integration of digital systems and strengthened governance mechanisms. These results suggest that fiscal systems operate as institutional configurations capable of generating endogenous dynamics. The article contributes to debates on state capacity and public sector reform by proposing a reconceptualization of fiscal economics as a semi-autonomous institutional domain, with implications for administrative modernization in developing contexts.

Keywords : Digital Transformation; Fiscal Autonomy; Tax Administration Systems; Governance; Institutional Capacity; Revenue Mobilization; Mozambique; Developing Economies.

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