Resumen

RODOLFO, Bruno Couto de A.; GONCALVES, Bruno F.  y  FREITAS, Vanusa. Evaluation of the Effectiveness of Digital Infrastructure in Institutional Communication: Challenges and Perspectives in the Tax Administration of Mozambique. RISTI [online]. 2025, n.58, pp.36-50.  Epub 30-Jun-2025. ISSN 1646-9895.  https://doi.org/10.17013/risti.58.36-50.

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.

Palabras clave : Tax Administration; Institutional communication; Digital infrastructure; Digital transformation.

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