INCIDENCE DE LA REFORME FISCALE SUR LA MOBILISATION DES RECETTES PUBLIQUES

  • Marcel Oseyatoko
  • Jacques Richard FATAKI N’GBALE
DOI: https://doi.org/10.53555/bm.v4i6.2109
Keywords: ¶Tax reform, Mobilization of the receipts, the value-added tax

Abstract

In what concerns us, our major concern would be to seek to know the incidence or the impact of this tax reform in the mobilization of the receipts of the Treasury generated, case of the value-added tax (VAT) in the center of synthetic taxes of Isiro in connection with the retrocessions.¶

The anticipated result of this research proves that the transfer of the VAT collected on behalf of the Treasury is carried out only in Kisangani or Kinshasa whereas an Agency of the Central Bank of Congo is established in Isiro. ¶This situation disadvantages the Center of the Synthetic Taxes (CIS) of Isiro as regards retrocession to the sight of the perceptions operated in the entity, that is to say a loss of earnings for the entity.¶

 

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Author Biographies

Marcel Oseyatoko

Assistant à l’Institut Supérieur de Commerce d’Isiro, RD CONGO

Jacques Richard FATAKI N’GBALE

Assistant à l’Institut Supérieur de Commerce d’Isiro, RD CONGO

References

BIFUMANU NSOMPI D. Les Réformes fiscales actuelles en République Démocratique du Congo : la remise en question, Presse de l’Université Libre de Luozi, 2006.
BOKIE NDWAYA N.., Comment maîtriser la gestion de la Taxe sur la Valeur Ajoutée« TVA » en RDC, INADOF, nov. 2012
FERON, H., Modèles statistiques d’économétrie, édition. EYROLL, Paris, 1969.
Journal Officiel n° spécial du 27 février 2013
SPIEGEL, S.M, Statistiques, Dunod, Paris, 2002.
Published
2018-07-01
How to Cite
Oseyatoko, M., & FATAKI N’GBALE, J. R. (2018). INCIDENCE DE LA REFORME FISCALE SUR LA MOBILISATION DES RECETTES PUBLIQUES. IJRDO - Journal of Business Management, 4(6), 73-87. https://doi.org/10.53555/bm.v4i6.2109
Issue
Vol. 4 No. 6 (2018): IJRDO - Journal of Business Management
Section
Articles

Copyright (c) 2018 IJRDO - Journal of Business Management (ISSN: 2455-6661)

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