The efficiency of municipal property tax collection in Mozambican municipalities: An analysis of the role of human resource qualification in tax administration — a case study of the municipality of Nampula, Moçambique. Research, Society and Development, [S. l.], v. 15, n. 4, p. e9015450926, 2026. DOI: 10.33448/rsd-v15i4.50926. Disponível em: https://rsdjournal.org/rsd/article/view/50926. Acesso em: 2 may. 2026.