@article{ODIBOBI_2022, title={ETUDE CRITIQUE DU MOUVEMENT DES RECETTES NON FISCALES MOBILISEES DANS UNE REGIE FINANCIERE. CAS DE LA DGRAD RESSORT DU HAUT-UELE }, volume={8}, url={https://ijrdo.org/index.php/bm/article/view/5121}, DOI={10.53555/bm.v8i5.5121}, abstractNote={<p><em>This study focuses on the critical analysis of the mouvement of non-tax revenues mobilized in a financial authority.&nbsp; Case of the DGRAD emerges from Haut-Uélé. At the end of the investigation, the results obtained show that there is a very low level of execution of the assignments of non-tax revenues collected at the DGRAD in&nbsp; 2016. In 2015, on the other hand, it slightly exceeded half of the assignments.</em></p> <p><em>&nbsp;In addition, over the last three years of study, the level of execution is less than 50%, i.e. 1.96% in 2016, 20.42% in 2017 and 32.67% in 2018, this decrease in the rate of&nbsp; The execution sufficiently demonstrates this weakness in the evolution of non-tax revenues.&nbsp; On the other hand, over the entire period of the study, the rate amounted to 27.94% so during the four years under review, the DGRAD Ressort du Haut-Uele only generated capital losses,&nbsp; which led to negative differences over the entire period of the study.&nbsp; Another factor that explains the weakness of this development is the effort made by this financial authority.&nbsp; Thus, it emerges that in 2015, there was a mobilization effort of 50.7%;&nbsp; in 2016, its rate fell to 1.8%;&nbsp; in 2017, the effort made represented only 18.3% and in 2018, the effort made was 29.2%.&nbsp; To do this, the year 2015 being a base year, remains the one that DGRAD Haut-Uélé has mobilized considerable energy from non-tax revenues.&nbsp; On the other hand, the other years show a weakness in the efforts of non-tax revenues.&nbsp; In view of all that has just preceded, several constraints which plague the maximization of non-tax revenues are raised in particular the weakness of the Congolese tax system, the unsuitability of this system because of problems linked to taxation, the lack of&nbsp; ethics, the systematic reduction of the tax base, documentary fraud, neglect of the human factor, the problem of non-tax revenue collection, tax evasion and corruption.</em></p> <p><em>&nbsp;In view of the constraints raised previously, several strategies are possible in order to maximize non-tax revenues and actively participate in the bailout of the State fund in this case: the documentation of this financial authority, the capacity building of its agents,&nbsp; reduce fraud and corruption, raise awareness among taxable persons, take into account the human factor, reform the procedure relating to the basis, control and methods of collecting non-tax revenue.</em></p&gt;}, number={5}, journal={IJRDO - Journal of Business Management}, author={ODIBOBI, Chadrack ATIGADA}, year={2022}, month={Jun.}, pages={1-14} }