IMPACT DE LA TAXE REMUNERATOIRE ANNUELLE SUR LA MAXIMISATION DES RECETTES NON FISCALES
Cas de la Province Orientale démembrée de janvier 2018 à décembre 2020
Abstract
At the end of this research entitled : Impact of the annual compensatory tax on the maximization of no-tax revenue generated by the DGRAD (case of the Eastern Province dismembered from January 2018 to December 2020, it is appropriate to bring to the attention of our readers that :
- During the thrée years selected for this research, the share of revenue generated by annual compensatory tax is too low ;
- The annual remunerative tax collected by the DGRAD in the Eastern Province dismembered from January 2018 to December 2020 has increased ;
- During the three years selected for this study, the revenue generated by the annual compensatory tax significantly influenced the no-tax revenue generated by the DGRAD in the Eastern Province dismembered.
Downloads
References
CLICHE, P., Dictionnaire de l’administration publique, sd, sl.
COHENDET, M., Méthode de travail. Montchrestien. Paris 1988.
ESISO ASIA AMANI, F., Méthode de recherché en sciences sociales, (inédit), cours dispensé en G2/FSEG UNIKIS, 2015-2016.
GRAWITZ, M., Méthode de recherche en sciences sociales, 4eme édition, Dalloz, Paris, 1971.
KASEREKE MAPENDO, La fiscalité congolaise face aux enjeux de la décentralisation, Mémoire inédit FD/UPC, 2007.
LISSENDJA, B., Méthode de recherche en sciences sociales, cours inédit, G2 SPA, 2015.
LOKO, G. Droit fiscal international, Cours inédit, L2 Comptabilité, ISC/Kis., Kisangani, 2004.
MONNIER, Politique fiscale : objectifs et contraintes, Paris, 1980, p.34.
MUCCHIELLI, R., Méthode et recherche en psychologie, PUF, Paris, 1972.
MUHIGI, Initiation à la Recherche Scientifique, cours, inédit, G1 ECO, UNILU, 2017.
RAMAZANI, Droit Fiscal, cours inédit L1/Comptabilité, ISC/Kis. Kisangani, 2019.
Constitution de la RDC 2006.
www.afric mémoire.com, consulté le 15 mai 2021.
Copyright (c) 2022 IJRDO - Journal of Business Management (ISSN: 2455-6661)
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Author(s) and co-author(s) jointly and severally represent and warrant that the Article is original with the author(s) and does not infringe any copyright or violate any other right of any third parties, and that the Article has not been published elsewhere. Author(s) agree to the terms that the IJRDO Journal will have the full right to remove the published article on any misconduct found in the published article.