COMPARATIVE STUDY OF THE CONTRIBUTION OF THE FINANCIAL AUTHORITIES TO THE PUBLIC TREASURY

The comparative method and several techniques used in this work allowed us to subdivide this work in three parts, of which the brief presentation of the D.G.I and the D.G.R.A.D/KABINDA, the level of the receipts collected by the D.G.I and the D.G.R.A.D/KABINDA and the contribution of the D.G.I and the D.G.R.A.D/KABINDA to the public treasury. It must be revealed that the DGRAD has at least in 2019 exceeded the assignments by realizing 136.4% as a rate of recovery, Cfr table number V.This lack of performance is due to several causes, including the level of staff, the lack of awareness of taxpayers, the evasion of tax, corruption and misappropriation of public funds and the problem of organization. In addition, the strong sensitization of taxpayers to the culture of accountability, honesty and the channelling of revenues into the treasury, the implementation of a computerized system to stop the misappropriation of revenues, and the strengthening of the capacity of agents constitute our modest proposal for the raising of the level of revenues of these two institutions.

Autorentext

John KASONGO KITENGIE, Laurea in Economia, opzione Gestione finanziaria, Università di Kabinda nel 2010;Rodrigue NGONGO KALUNGA, Laurea in Economia con opzione in gestione finanziaria, Università di Kabinda (UNIKAB) nel 2017;Honoré KAMANDA KAPAPULE, Laurea in Economia di Gestione/Gestione Finanziaria, Università di Kabinda (UNIKAB) nel 2017.