ANALYSE COMPARATIVE DES RECETTES DE LA DIRECTION GENERALE DES DOUANES ET ACCISES D’ISIRO AVANT ET PENDANT L’APPLICABILITE DE LA TAXE SUR LA VALEUR AJOUTEE A L’IMPORTATION

  • Marcel Oseyatoko
  • Joseph ANDAMA LEKABUSIA
  • Marcel OSEYATOKO YAO
DOI: https://doi.org/10.53555/bm.v4i6.2128
Keywords: Revenues from taxes, Tax on turnover, value-added tax

Abstract

The present study relates to the analysis of the receipts of the Directorate-General of the Customs and Accises of Isiro (Dgda-isiro) before and during the applicability of the Value-added tax (VAT) to the importation, of 2008-2015.¶Our concern consists in knowing which two periods, knows the receipts with a positive slope, i.e. a situation which makes it possible at the State to flow its case. ¶After the investigations, one noted what follows:¶

ü Under the ICA the slope of the receipts knew a sinusoidal pace with a successive rate of increase of about 267,51%, 250,16% and 10166,96% of 2008-201;¶

ü As for the period under the VAT, the receipts took an ascending form only of 2012 to 2013, that is to say an increase in 146,72%;¶2014 to 2015, the slope is negative, with a successive fall of about 25,52% and 0,91%.¶

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Author Biographies

Joseph ANDAMA LEKABUSIA

Chef de Travaux à l’Institut Supérieur de Commerce d’ISIRO,

Province du Haut Uele, République Démocratique du  Congo

Marcel OSEYATOKO YAO

Assistant à l’Institut Supérieur de Commerce d’ISIRO,

Province du Haut Uele, République Démocratique du  Congo

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Published
2018-06-30
How to Cite
Oseyatoko, M., LEKABUSIA, J. A., & YAO, M. O. (2018). ANALYSE COMPARATIVE DES RECETTES DE LA DIRECTION GENERALE DES DOUANES ET ACCISES D’ISIRO AVANT ET PENDANT L’APPLICABILITE DE LA TAXE SUR LA VALEUR AJOUTEE A L’IMPORTATION. IJRDO - Journal of Business Management, 4(6), 43-54. https://doi.org/10.53555/bm.v4i6.2128
Issue
Vol. 4 No. 6 (2018): IJRDO - Journal of Business Management
Section
Articles

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