INFLATION AND TAX REVENUES IN THE DEMOCRATIC REPUBLIC OF THE CONGO

In this study, our main concern was to determine the impact of the level of inflation on the level of tax revenues in the DRC. In other words, to determine the impact of inflation on tax revenues in the DRC. With this in mind, we wanted to address the following concerns:- What was the behavior of inflation indicators from 1995 to 2011?- During this same period, what was the evolution of tax revenues in the DRC?- Is there a close link between the level of inflation (the consumer price index) and the level of tax revenues?By way of provisional answers, we started from the hypotheses that :- Given the economic situation of the country during the period of our study, the inflation indicators (consumer price index) would have evolved upwards: their general trend would therefore be downwards;- Similarly, tax revenues would have fallen and the general trend would have been downward;- There would be a close link between the behaviour of the consumer price index and the annual amount of tax revenue.

Autorentext

Der Autor ist kongolesischer Staatsbürger, verheiratet und Vater von fünf Kindern. Er hat einen Bachelor-Abschluss in Handels- und Finanzwissenschaften, Fachrichtung Steuern. Er hat 26 Jahre lang im Gesundheitsdienst als Analyst mit Schwerpunkt Finanzen und 9 Jahre lang im Hochschul- und Universitätswesen als Lehrer gearbeitet. Er ist gerne in der Forschung tätig.