IMPACT OF TAXATION ON ECONOMIC GROWTH IN THE DRC

The current challenges facing the DRC will require a sustained increase in these revenues. The tax policy that organizes the tax collection system could, however, generate economic distortions and harm economic growth and government revenues, however the objective of this work is to test the impact of tax revenues on economic growth in the DRC. Tax revenues remain the only lever. These have certainly increased significantly from 2001 to 2015, in line with the economic growth recorded during the same period. However, they remain very low in relation to the challenges and the tax rate is still below the country's ability to pay, hence the possibility and need to further increase tax revenues. To do this, the study applies cointegration and causality tests on annual data covering the period from 2000 to 2015.

Autorentext

Guy Kabeba Itulamya est enseignant et chercheur à l'institut supérieur de Commerce de Bukavu (ISC/BKV) au département de Banques, microfinances et assurances, il est auteur de plusieurs recherches et livres en Gestion et Finances.