More resources were allocated to local state bodies, having been allocated to the provincial assemblies in 2011 10 light/protocol vehicles and 158 cars distributed to other sectors at the level of provincial governments including the City of Maputo; 307 buildings constructed and 302 rehabilitated for local state bodies across the country between 2010 and 2011; Training courses and capacity building of members of the Provincial Assembly, and produced electronic accountability reports (e-Sistafe) at local level. e-Sistafe expanded to over 38 institutions at central level, 22 at provincial level and 18 at district level, which contributed to the increase in direct execution from 37.5% at the end of 2010 to 42.22% by end of 2011 (CEDSIF, 2012), being expected that by the end of 2014 all institutions, that have the necessary technical and human resources, are operating via eSistafe. 152. Mechanisms and tools were created to enable the widening of the tax base in order to increase efficiency and transparency in the tax system, especially: Expansion of the tax base through the introduction of the Simplified Tax for Small Contributors (ISPC) since 2009; Reform of the tax law, such as the revision of the mining fiscal regime; Opening of more collection stations, and consolidation of existing ones, linked to the Directorate of the relevant fiscal area (as indicated above) such that the AT is brought closer to the taxpayer; Computerization of the tax collection system (examples cited above); Establishment of an effective system of management and control of tax debt (through specific regulatory instruments), to facilitate their recovery and maximize revenue; Geographic expansion of the program of attribution of NUITs; Intensification of tax education campaigns aimed at popularizing payment of tax and broadening the tax base, and Recovery of debt in the amount of 466.97 million MT. 153. Under the process of additional reforms to IRPS and IRPC, in December 2012 the proposals to amend the Laws which approved the IRPS and IRPC codes were approved by the Assembly of the Republic. 154. An independent evaluation was carried out annually of the Performance Assessment Frameworks of the Government and the Donors (PAF) enabling an analysis of the performance indicators for both parties through the process of the Annual Review. The Government carried out the evaluation of Partners’ Programme Aid itself, rather than hiring independent consultants. 155. The system of public consultation and participation in decision making was strengthened, although there are still bigger challenges; we can highlight the following progress: Conducting regular (annual) Development Observatories at the central level and for all provinces, with a view to ensuring accountability; 59