Analyse de l’impact des lois fiscales sur les recettes fiscales en RDC

Analyse de l’impact des lois fiscales sur les recettes fiscales en RDC

Justin Bosange

73,35 €
IVA incluido
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
ISBN:
9786206732716
73,35 €
IVA incluido
Disponible

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Sobre IBD

Malgré la richesse naturelle de la RDC, la collecte des impôts est insuffisante, notamment en raison d’un manque d’éducation fiscale et d’accès à l’information. L’étude souligne que la méconnaissance des obligations fiscales entraîne une faible conformité, favorisant l’évasion fiscale et la corruption.À travers une méthodologie mixte, incluant des enquêtes auprès de contribuables et d’agents fiscaux, ce travail révèle des résultats inquiétants : 93,3 % des contribuables ignorent les lois fiscales. Les agents fiscaux, bien qu’informés, manquent de ressources pour sensibiliser efficacement la population. Les recommandations incluent l’intégration de l’éducation fiscale dans les programmes scolaires, des campagnes de sensibilisation, et une simplification des textes fiscaux. En abordant ces défis, cette étude vise à renforcer la collecte des recettes fiscales, essentielle pour le développement socio-économique durable de la région.

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