The purpose of this article is to see if it is essential to replace the Turnover Tax with the Value Added Tax while analyzing the performance of these two taxes before and after entry into force since each country has a reality sometimes different from other nations. This counterpart in this work, it is question of comparing the revenues realized by the Tax on the Turnover to that recovered by the Tax on the Added Value in the Democratic Republic of Congo seen respectively the incivism and the fiscal frauds which animate the real and legal taxpayers on the one hand and, on the other hand, the numerical insufficiency on the part of the Congolese tax administration. The arrival of the Value Added Tax has allowed the Province of Orientales Tax Department to significantly increase its tax revenues by one hundred and one percent compared to the achievements of the Turnover Tax but with the disorderly VAT credit increase due to three hundred and ninety-nine seventy-three seventy-three in the year 2013 compared to the year 2012 What constitutes a danger for the maximization of revenue from the Value Added Tax during the years to come. This leads us to conclude that the reform and maximization of tax revenues depends on the effort of adaptation of the latter to the reality of each country.