Authors : Júlio Ventura Langa; Agostinho Macane

Volume/Issue : Volume 11 - 2026, Issue 7 - July

Google Scholar : https://tinyurl.com/5ahnre5n

Scribd : https://tinyurl.com/msccxja6

DOI : https://doi.org/10.38124/ijisrt/26jul1358

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Abstract : This article analyses the effects of registration and export taxes on the sesame value chain in Nampula Province, with particular emphasis on the perceptions of intermediary traders and exporters. The study assumes that the introduction of these taxes under Decree No. 75/2022 altered market functioning by affecting supply, commercialisation, operating costs, competitiveness and the adaptation strategies of economic agents. Methodologically, a mixed-methods approach was adopted, combining quantitative and qualitative data collected from 36 participants, comprising 22 intermediary traders and 14 exporters. Quantitative data were analysed using descriptive statistics, including frequencies and percentages, while qualitative data were examined through content analysis. The findings show that the taxes contributed to a reduction in the number of buyers, a decrease in traded volumes, downward pressure on producer prices and lower sesame availability in the market. From an economic perspective, the study identified increased operating costs, reduced profit margins, greater pressure on cash flow and a loss of competitiveness for Mozambican sesame in the international market. In response to this context, economic agents adopted predominantly defensive strategies, including reducing volumes, postponing investments and, in some cases, resorting to informal commercialisation mechanisms. The study concludes that, although the taxes were designed to achieve regulatory and fiscal objectives, their implementation in a context of high informality and structural fragility produced predominantly adverse effects on the sesame value chain in Nampula.

Keywords : Sesame; Value Chain; Registration Taxes; Export Taxes; Commercialisation; Nampula.

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