Development of 13 Mozambican Municipalities in Central and Northern Mozambique : Summary report
The objective of this study on the Development of 13 Mozambican Municipalities in Central and Northern Mozambique is to assess the impact that the 2008 reforms on own-source revenues is having on the municipal revenue potential. To do so, it calcul...
| Main Author: | |
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| Format: | Other Infrastructure Study |
| Language: | English |
| Published: |
World Bank
2012
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| Subjects: | |
| Online Access: | http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000020953_20110803092804 http://hdl.handle.net/10986/2768 |
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okr-10986-2768 |
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| recordtype |
oai_dc |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English |
| topic |
ACCOUNTING ADMINISTRATIVE COSTS ASSET MANAGEMENT AUCTION AUTONOMY BANK ACCOUNT BANK ACCOUNTS BASIC EDUCATION BETTERMENT LEVIES CADASTRE CADASTRES CAPITAL EXPENDITURES CAPITAL INVESTMENT CENTRAL AUTHORITIES CENTRAL GOVERNMENT CENTRAL GOVERNMENT REVENUES CENTRAL GOVERNMENTS CITY COUNCIL COMMERCIAL BANK COMPARATIVE ANALYSIS COMPARATIVE ASSESSMENT COMPARATIVE PERSPECTIVE COMPARATIVE STATISTICS COMPENSATION FUND COMPETITIVE BIDDING COMPLIANCE COSTS CONSUMPTION TAXES DECONCENTRATION DEVELOPING COUNTRIES DEVOLUTION DISTRICT DISTRICT ADMINISTRATION DISTRICT-LEVEL DOUBLE TAX DOUBLE TAXATION ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIC TRANSACTIONS EXCHANGE RATE EXPENDITURE EXPENDITURE ASSIGNMENT EXPENDITURE DECISIONS EXPENDITURE NEEDS EXPENDITURE PROGRAMS FINANCES FINANCIAL INSTITUTION FINANCIAL RESOURCES FISCAL AUTONOMY FISCAL DECENTRALIZATION FISCAL FRAMEWORK FISCAL LEGISLATION FISCAL SPACE GARBAGE COLLECTION GOVERNMENT REVENUE HEAD TAXES HEALTH SERVICES HOUSING IMMOVABLE PROPERTY INCOME INCOME TAXES INFLATION INFRASTRUCTURE DEVELOPMENT INSTITUTIONAL CAPACITY INSTRUMENT INTERGOVERNMENTAL FISCAL TRANSFERS INTERGOVERNMENTAL TRANSFER INTERGOVERNMENTAL TRANSFERS INVESTING INVESTMENT FUND ISSUANCE LAND SPECULATION LAND USE LEGISLATIVE FRAMEWORK LEVY LICENSES LOCAL BUSINESS LOCAL EXPENDITURE LOCAL EXPENDITURES LOCAL FEES LOCAL GOVERNMENT LOCAL GOVERNMENT FUNCTIONS LOCAL GOVERNMENT REVENUES LOCAL GOVERNMENTS LOCAL INFRASTRUCTURE LOCAL LEVEL LOCAL OFFICIALS LOCAL PUBLIC SERVICES LOCAL REVENUE LOCAL REVENUE SOURCES LOCAL SPENDING LOCAL TAXES MARKET PRICE MARKET VALUE MARKET VALUES MATCHING GRANTS MAYORS MINISTRY OF FINANCE MORTGAGE MUNICIPAL MUNICIPAL BUILDINGS MUNICIPAL COUNCILS MUNICIPAL DEVELOPMENT MUNICIPAL EXPENDITURES MUNICIPAL FINANCE MUNICIPAL GOVERNMENTS MUNICIPAL INFRASTRUCTURE MUNICIPAL LAW MUNICIPAL LEVEL MUNICIPAL OFFICIALS MUNICIPAL PERFORMANCE MUNICIPAL REVENUE MUNICIPAL SERVICES MUNICIPAL TAXATION MUNICIPAL TAXES MUNICIPALITIES MUNICIPALITY NATURAL RESOURCES NET REVENUE NOTARY OPERATING EXPENSES OWN SOURCE REVENUE POLICY DECISIONS POLICY MAKERS POLICY RECOMMENDATIONS POLITICAL COMPETITION POLITICAL ECONOMY POLITICAL LEADERS PROPERTY TAXES PROPERTY TRANSFER TAXES PROPERTY TRANSFERS PROVINCE PROVINCIAL LEVEL PROVISIONS PUBLIC PUBLIC ENTITIES PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FUNDS PUBLIC MARKETS PUBLIC REVENUE PUBLIC REVENUES PUBLIC SECTOR PUBLIC SERVICE PUBLIC SERVICE DELIVERY RECURRENT EXPENDITURES REGISTRATION SYSTEM REVENUE ASSIGNMENTS REVENUE BASE REVENUE CAPACITY REVENUE CATEGORY REVENUE COLLECTION REVENUE COLLECTIONS REVENUE ENHANCEMENT REVENUE ESTIMATES REVENUE GAPS REVENUE NEEDS REVENUE PATTERNS REVENUE PERFORMANCE REVENUE POLICY REVENUE SHARING REVENUE SOURCE REVENUE SOURCES REVENUE STREAMS REVENUE STRUCTURE REVENUE YIELD ROADS SMALL MUNICIPALITIES SOCIAL SERVICES SOCIAL WELFARE SOLID WASTE MANAGEMENT SUBNATIONAL TAX TAX ADMINISTRATION TAX ADMINISTRATION SYSTEM TAX AUTHORITIES TAX AUTHORITY TAX BASE TAX BASES TAX BURDEN TAX COLLECTION TAX COLLECTIONS TAX COLLECTORS TAX COMPETITION TAX COST TAX EFFORT TAX EVASION TAX EXEMPTION TAX EXEMPTIONS TAX INSTRUMENTS TAX LIABILITY TAX ON BUSINESS TAX PAYERS TAX PAYMENT TAX POLICY TAX RATE TAX RATES TAX REVENUE TAX REVENUES TAX SHARING TAX SHARING ARRANGEMENTS TAXATION TAXPAYER COMPLIANCE TAXPAYERS TOTAL NATIONAL BUDGET TOWNS TRANSACTION TRANSPORT TURNOVER URBAN AREAS URBAN SERVICES URBANIZATION USER CHARGES VALUATION VALUATION TECHNIQUES VALUATIONS VEHICLE TAXES |
| spellingShingle |
ACCOUNTING ADMINISTRATIVE COSTS ASSET MANAGEMENT AUCTION AUTONOMY BANK ACCOUNT BANK ACCOUNTS BASIC EDUCATION BETTERMENT LEVIES CADASTRE CADASTRES CAPITAL EXPENDITURES CAPITAL INVESTMENT CENTRAL AUTHORITIES CENTRAL GOVERNMENT CENTRAL GOVERNMENT REVENUES CENTRAL GOVERNMENTS CITY COUNCIL COMMERCIAL BANK COMPARATIVE ANALYSIS COMPARATIVE ASSESSMENT COMPARATIVE PERSPECTIVE COMPARATIVE STATISTICS COMPENSATION FUND COMPETITIVE BIDDING COMPLIANCE COSTS CONSUMPTION TAXES DECONCENTRATION DEVELOPING COUNTRIES DEVOLUTION DISTRICT DISTRICT ADMINISTRATION DISTRICT-LEVEL DOUBLE TAX DOUBLE TAXATION ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIC TRANSACTIONS EXCHANGE RATE EXPENDITURE EXPENDITURE ASSIGNMENT EXPENDITURE DECISIONS EXPENDITURE NEEDS EXPENDITURE PROGRAMS FINANCES FINANCIAL INSTITUTION FINANCIAL RESOURCES FISCAL AUTONOMY FISCAL DECENTRALIZATION FISCAL FRAMEWORK FISCAL LEGISLATION FISCAL SPACE GARBAGE COLLECTION GOVERNMENT REVENUE HEAD TAXES HEALTH SERVICES HOUSING IMMOVABLE PROPERTY INCOME INCOME TAXES INFLATION INFRASTRUCTURE DEVELOPMENT INSTITUTIONAL CAPACITY INSTRUMENT INTERGOVERNMENTAL FISCAL TRANSFERS INTERGOVERNMENTAL TRANSFER INTERGOVERNMENTAL TRANSFERS INVESTING INVESTMENT FUND ISSUANCE LAND SPECULATION LAND USE LEGISLATIVE FRAMEWORK LEVY LICENSES LOCAL BUSINESS LOCAL EXPENDITURE LOCAL EXPENDITURES LOCAL FEES LOCAL GOVERNMENT LOCAL GOVERNMENT FUNCTIONS LOCAL GOVERNMENT REVENUES LOCAL GOVERNMENTS LOCAL INFRASTRUCTURE LOCAL LEVEL LOCAL OFFICIALS LOCAL PUBLIC SERVICES LOCAL REVENUE LOCAL REVENUE SOURCES LOCAL SPENDING LOCAL TAXES MARKET PRICE MARKET VALUE MARKET VALUES MATCHING GRANTS MAYORS MINISTRY OF FINANCE MORTGAGE MUNICIPAL MUNICIPAL BUILDINGS MUNICIPAL COUNCILS MUNICIPAL DEVELOPMENT MUNICIPAL EXPENDITURES MUNICIPAL FINANCE MUNICIPAL GOVERNMENTS MUNICIPAL INFRASTRUCTURE MUNICIPAL LAW MUNICIPAL LEVEL MUNICIPAL OFFICIALS MUNICIPAL PERFORMANCE MUNICIPAL REVENUE MUNICIPAL SERVICES MUNICIPAL TAXATION MUNICIPAL TAXES MUNICIPALITIES MUNICIPALITY NATURAL RESOURCES NET REVENUE NOTARY OPERATING EXPENSES OWN SOURCE REVENUE POLICY DECISIONS POLICY MAKERS POLICY RECOMMENDATIONS POLITICAL COMPETITION POLITICAL ECONOMY POLITICAL LEADERS PROPERTY TAXES PROPERTY TRANSFER TAXES PROPERTY TRANSFERS PROVINCE PROVINCIAL LEVEL PROVISIONS PUBLIC PUBLIC ENTITIES PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FUNDS PUBLIC MARKETS PUBLIC REVENUE PUBLIC REVENUES PUBLIC SECTOR PUBLIC SERVICE PUBLIC SERVICE DELIVERY RECURRENT EXPENDITURES REGISTRATION SYSTEM REVENUE ASSIGNMENTS REVENUE BASE REVENUE CAPACITY REVENUE CATEGORY REVENUE COLLECTION REVENUE COLLECTIONS REVENUE ENHANCEMENT REVENUE ESTIMATES REVENUE GAPS REVENUE NEEDS REVENUE PATTERNS REVENUE PERFORMANCE REVENUE POLICY REVENUE SHARING REVENUE SOURCE REVENUE SOURCES REVENUE STREAMS REVENUE STRUCTURE REVENUE YIELD ROADS SMALL MUNICIPALITIES SOCIAL SERVICES SOCIAL WELFARE SOLID WASTE MANAGEMENT SUBNATIONAL TAX TAX ADMINISTRATION TAX ADMINISTRATION SYSTEM TAX AUTHORITIES TAX AUTHORITY TAX BASE TAX BASES TAX BURDEN TAX COLLECTION TAX COLLECTIONS TAX COLLECTORS TAX COMPETITION TAX COST TAX EFFORT TAX EVASION TAX EXEMPTION TAX EXEMPTIONS TAX INSTRUMENTS TAX LIABILITY TAX ON BUSINESS TAX PAYERS TAX PAYMENT TAX POLICY TAX RATE TAX RATES TAX REVENUE TAX REVENUES TAX SHARING TAX SHARING ARRANGEMENTS TAXATION TAXPAYER COMPLIANCE TAXPAYERS TOTAL NATIONAL BUDGET TOWNS TRANSACTION TRANSPORT TURNOVER URBAN AREAS URBAN SERVICES URBANIZATION USER CHARGES VALUATION VALUATION TECHNIQUES VALUATIONS VEHICLE TAXES World Bank Development of 13 Mozambican Municipalities in Central and Northern Mozambique : Summary report |
| geographic_facet |
Africa Sub-Saharan Africa Southern Africa Mozambique |
| description |
The objective of this study on the
Development of 13 Mozambican Municipalities in Central and
Northern Mozambique is to assess the impact that the 2008
reforms on own-source revenues is having on the municipal
revenue potential. To do so, it calculates the revenue
potential of four fiscal and three non-fiscal revenue
sources. The analysis shows that there is substantial
untapped revenue potential at the municipal level, with
estimates indicating that -in the case of the most buoyant
local revenue sources- municipalities are only collecting
about half of the revenue potential. In the worst cases,
municipalities are collecting far less than 10 percent of
the total revenue potential of a local revenue source. The
fact that a revenue gaps exists is not only an indication of
weak municipal performance. Municipalities have relatively
recently been created and it takes time, capacity, and
effort, to consolidate their revenue functions. Tax
administration is overall still weak and a series of vacuums
exist on the municipal fiscal legislation. The analysis
reveals that the current revenue instruments at the disposal
of municipalities are generally appropriate municipal
revenue instruments, so that efforts at the national and
municipal levels should be made to build the capacity of the
local tax administration to collect these revenues. The
report provides specific suggestions on ways to strengthen
the revenue collection for the main municipal revenue
instruments. However, in addition to increasing municipal
tax effort, the expenditure needs of municipalities are so
demanding that additional intergovernmental transfers and
tax sharing arrangements should also be considered as a
building block of municipal finances in Mozambique. The
results of this study aim to become part of the ongoing
dialogue with the municipalities and national tax
authorities to expand the understanding of municipal
revenues in Mozambique on the basis of more sound empirical
evidence. The scope of this analysis was limited to a sample
of six municipalities. In-depth case studies were prepared
for each of these municipalities, upon which the current
Summary Report is based. The six case municipalities
include: Beira, Cuamba, Marromeu, Nacala, Ribaue, and
Vilankulo. To bring the Summary Report and the six municipal
cases together in the most effective way, the current report
follows the same structure as each of the municipal cases.
The diagnosis of the current situation is presented in
Section 2, followed by a discussion on the estimation of
municipal revenue potential in Section 3. Proposals and
recommendations regarding the strengthening of municipal
revenue collection are presented in Section 4. |
| format |
Economic & Sector Work :: Other Infrastructure Study |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Development of 13 Mozambican
Municipalities in Central and Northern Mozambique : Summary report |
| title_short |
Development of 13 Mozambican
Municipalities in Central and Northern Mozambique : Summary report |
| title_full |
Development of 13 Mozambican
Municipalities in Central and Northern Mozambique : Summary report |
| title_fullStr |
Development of 13 Mozambican
Municipalities in Central and Northern Mozambique : Summary report |
| title_full_unstemmed |
Development of 13 Mozambican
Municipalities in Central and Northern Mozambique : Summary report |
| title_sort |
development of 13 mozambican
municipalities in central and northern mozambique : summary report |
| publisher |
World Bank |
| publishDate |
2012 |
| url |
http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000020953_20110803092804 http://hdl.handle.net/10986/2768 |
| _version_ |
1764385920293797888 |
| spelling |
okr-10986-27682021-04-23T14:02:04Z Development of 13 Mozambican Municipalities in Central and Northern Mozambique : Summary report World Bank ACCOUNTING ADMINISTRATIVE COSTS ASSET MANAGEMENT AUCTION AUTONOMY BANK ACCOUNT BANK ACCOUNTS BASIC EDUCATION BETTERMENT LEVIES CADASTRE CADASTRES CAPITAL EXPENDITURES CAPITAL INVESTMENT CENTRAL AUTHORITIES CENTRAL GOVERNMENT CENTRAL GOVERNMENT REVENUES CENTRAL GOVERNMENTS CITY COUNCIL COMMERCIAL BANK COMPARATIVE ANALYSIS COMPARATIVE ASSESSMENT COMPARATIVE PERSPECTIVE COMPARATIVE STATISTICS COMPENSATION FUND COMPETITIVE BIDDING COMPLIANCE COSTS CONSUMPTION TAXES DECONCENTRATION DEVELOPING COUNTRIES DEVOLUTION DISTRICT DISTRICT ADMINISTRATION DISTRICT-LEVEL DOUBLE TAX DOUBLE TAXATION ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIC TRANSACTIONS EXCHANGE RATE EXPENDITURE EXPENDITURE ASSIGNMENT EXPENDITURE DECISIONS EXPENDITURE NEEDS EXPENDITURE PROGRAMS FINANCES FINANCIAL INSTITUTION FINANCIAL RESOURCES FISCAL AUTONOMY FISCAL DECENTRALIZATION FISCAL FRAMEWORK FISCAL LEGISLATION FISCAL SPACE GARBAGE COLLECTION GOVERNMENT REVENUE HEAD TAXES HEALTH SERVICES HOUSING IMMOVABLE PROPERTY INCOME INCOME TAXES INFLATION INFRASTRUCTURE DEVELOPMENT INSTITUTIONAL CAPACITY INSTRUMENT INTERGOVERNMENTAL FISCAL TRANSFERS INTERGOVERNMENTAL TRANSFER INTERGOVERNMENTAL TRANSFERS INVESTING INVESTMENT FUND ISSUANCE LAND SPECULATION LAND USE LEGISLATIVE FRAMEWORK LEVY LICENSES LOCAL BUSINESS LOCAL EXPENDITURE LOCAL EXPENDITURES LOCAL FEES LOCAL GOVERNMENT LOCAL GOVERNMENT FUNCTIONS LOCAL GOVERNMENT REVENUES LOCAL GOVERNMENTS LOCAL INFRASTRUCTURE LOCAL LEVEL LOCAL OFFICIALS LOCAL PUBLIC SERVICES LOCAL REVENUE LOCAL REVENUE SOURCES LOCAL SPENDING LOCAL TAXES MARKET PRICE MARKET VALUE MARKET VALUES MATCHING GRANTS MAYORS MINISTRY OF FINANCE MORTGAGE MUNICIPAL MUNICIPAL BUILDINGS MUNICIPAL COUNCILS MUNICIPAL DEVELOPMENT MUNICIPAL EXPENDITURES MUNICIPAL FINANCE MUNICIPAL GOVERNMENTS MUNICIPAL INFRASTRUCTURE MUNICIPAL LAW MUNICIPAL LEVEL MUNICIPAL OFFICIALS MUNICIPAL PERFORMANCE MUNICIPAL REVENUE MUNICIPAL SERVICES MUNICIPAL TAXATION MUNICIPAL TAXES MUNICIPALITIES MUNICIPALITY NATURAL RESOURCES NET REVENUE NOTARY OPERATING EXPENSES OWN SOURCE REVENUE POLICY DECISIONS POLICY MAKERS POLICY RECOMMENDATIONS POLITICAL COMPETITION POLITICAL ECONOMY POLITICAL LEADERS PROPERTY TAXES PROPERTY TRANSFER TAXES PROPERTY TRANSFERS PROVINCE PROVINCIAL LEVEL PROVISIONS PUBLIC PUBLIC ENTITIES PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FUNDS PUBLIC MARKETS PUBLIC REVENUE PUBLIC REVENUES PUBLIC SECTOR PUBLIC SERVICE PUBLIC SERVICE DELIVERY RECURRENT EXPENDITURES REGISTRATION SYSTEM REVENUE ASSIGNMENTS REVENUE BASE REVENUE CAPACITY REVENUE CATEGORY REVENUE COLLECTION REVENUE COLLECTIONS REVENUE ENHANCEMENT REVENUE ESTIMATES REVENUE GAPS REVENUE NEEDS REVENUE PATTERNS REVENUE PERFORMANCE REVENUE POLICY REVENUE SHARING REVENUE SOURCE REVENUE SOURCES REVENUE STREAMS REVENUE STRUCTURE REVENUE YIELD ROADS SMALL MUNICIPALITIES SOCIAL SERVICES SOCIAL WELFARE SOLID WASTE MANAGEMENT SUBNATIONAL TAX TAX ADMINISTRATION TAX ADMINISTRATION SYSTEM TAX AUTHORITIES TAX AUTHORITY TAX BASE TAX BASES TAX BURDEN TAX COLLECTION TAX COLLECTIONS TAX COLLECTORS TAX COMPETITION TAX COST TAX EFFORT TAX EVASION TAX EXEMPTION TAX EXEMPTIONS TAX INSTRUMENTS TAX LIABILITY TAX ON BUSINESS TAX PAYERS TAX PAYMENT TAX POLICY TAX RATE TAX RATES TAX REVENUE TAX REVENUES TAX SHARING TAX SHARING ARRANGEMENTS TAXATION TAXPAYER COMPLIANCE TAXPAYERS TOTAL NATIONAL BUDGET TOWNS TRANSACTION TRANSPORT TURNOVER URBAN AREAS URBAN SERVICES URBANIZATION USER CHARGES VALUATION VALUATION TECHNIQUES VALUATIONS VEHICLE TAXES The objective of this study on the Development of 13 Mozambican Municipalities in Central and Northern Mozambique is to assess the impact that the 2008 reforms on own-source revenues is having on the municipal revenue potential. To do so, it calculates the revenue potential of four fiscal and three non-fiscal revenue sources. The analysis shows that there is substantial untapped revenue potential at the municipal level, with estimates indicating that -in the case of the most buoyant local revenue sources- municipalities are only collecting about half of the revenue potential. In the worst cases, municipalities are collecting far less than 10 percent of the total revenue potential of a local revenue source. The fact that a revenue gaps exists is not only an indication of weak municipal performance. Municipalities have relatively recently been created and it takes time, capacity, and effort, to consolidate their revenue functions. Tax administration is overall still weak and a series of vacuums exist on the municipal fiscal legislation. The analysis reveals that the current revenue instruments at the disposal of municipalities are generally appropriate municipal revenue instruments, so that efforts at the national and municipal levels should be made to build the capacity of the local tax administration to collect these revenues. The report provides specific suggestions on ways to strengthen the revenue collection for the main municipal revenue instruments. However, in addition to increasing municipal tax effort, the expenditure needs of municipalities are so demanding that additional intergovernmental transfers and tax sharing arrangements should also be considered as a building block of municipal finances in Mozambique. The results of this study aim to become part of the ongoing dialogue with the municipalities and national tax authorities to expand the understanding of municipal revenues in Mozambique on the basis of more sound empirical evidence. The scope of this analysis was limited to a sample of six municipalities. In-depth case studies were prepared for each of these municipalities, upon which the current Summary Report is based. The six case municipalities include: Beira, Cuamba, Marromeu, Nacala, Ribaue, and Vilankulo. To bring the Summary Report and the six municipal cases together in the most effective way, the current report follows the same structure as each of the municipal cases. The diagnosis of the current situation is presented in Section 2, followed by a discussion on the estimation of municipal revenue potential in Section 3. Proposals and recommendations regarding the strengthening of municipal revenue collection are presented in Section 4. 2012-03-19T10:13:02Z 2012-03-19T10:13:02Z 2011-04-01 http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000020953_20110803092804 http://hdl.handle.net/10986/2768 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank Economic & Sector Work :: Other Infrastructure Study Africa Sub-Saharan Africa Southern Africa Mozambique |