30.0% Dec-11 Dec-12 27.0% 25.0% 25.0% 21.3% 19.7% 20.0% 17.7% 16.7% 15.0% 8.0% 5.0% 9.9% 10.3% 9.1% 8.8% 10.0% 7.4% 5.4% 5.0% 2.3% 2.2% 2.1% 2.0% 0.0% Agricult. Indúst. Constr. E Obras Púb. Comér. Transp. Comunic. Turism Particul. Habitac. Outros As the graph shows, banking credit has been mainly destined for individuals and other sectors, the latter including credit for services, own-construction, consumption and small businesses. Trade, construction and industry occupy the next positions in terms of sectors that most benefitted. The position of Civil Society in the 11th Session of the Development Observatory in 2012 also showed some perplexity in relation to the expansion of the banking network, with more districts covered, signifies that the population has more access to capital, given that at the district level the access to banking services is, increasingly, forced due to the imperative caused by changes in payment methods, particularly in the civil service, but also that the statistics of the Central Bank show that a significant part of the credit goes, increasingly, to finance consumption. 104. The country also carried out actions on various fronts with the aim to reduce foreign aid dependency, including a legislative package, as demonstrated in various documents and records of the Government and development partners, such as: Following the creation and start of activities of the Tax Authority of Mozambique, in 2006, various actions were intensified with the objective of improving the main indicators in the sector, namely: (i) reform and adoption of the organizational structure and professionalization of the human capital; (ii) improvements in the infrastructure; (iii) implementation of strong fiscal education campaigns and popularization of tax combined with audits, tax inspections, and pre-disembarkation audits, to reduce tax evasion and improve tax collection. Law no. 5/2009, of 12th January, created the Simplified Tax for Small Contributors (ISPC) whose regulations were introduced by Decree No. 14/2009 of 14th April, to tax the informal sector. In 2010, the Mozambican Revenue Authority (AT), launched a Tax and Excise Duty Education and Promotion of Tax campaign through media and other strategic partners, aiming to mobilize citizens to enter, as effective contributors, the tax and excise duty systems in place in the country, and whose focus was the sensitisation of citizens so 46