[ REFORME ET MAXIMISATION DES RECETTES FISCALES : LA TAXE SUR LA VALEUR AJOUTEE AU REMPLACEMENT DE L’IMPOT SUR LE CHIFFRE D’AFFAIRE EN REPUBLIQUE DEMOCRATIQUE DU CONGO ]
Volume 27, Issue 2, September 2019, Pages 709–717
Jonas Ketha1
1 Higher Institute of Commerce of Kisangani, RD Congo
Original language: French
Copyright © 2019 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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.
Author Keywords: change, evolution, impact, adaptation, reality.
Volume 27, Issue 2, September 2019, Pages 709–717
Jonas Ketha1
1 Higher Institute of Commerce of Kisangani, RD Congo
Original language: French
Copyright © 2019 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
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.
Author Keywords: change, evolution, impact, adaptation, reality.
Abstract: (french)
Cet article a pour but de voir s’il était indispensable de remplacer l’Impôt sur le Chiffre d’Affaires par la Taxe sur la Valeur Ajoutée tout en analysant la performance de ces deux impôts avant et après entrée en vigueur étant donné que chaque pays a une réalité parfois autre par rapport aux autres nations. Ce pendant dans cette œuvre, il est question de comparer les recettes réalisées par l’Impôt sur le Chiffre d’Affaire à celle recouvrée par la Taxe sur la Valeur Ajoutée en République Démocratique du Congo vu respectivement l’incivisme et les fraudes fiscales qui animent les contribuables réels et légales d’une part et d’autres part l’insuffisance numérique de la part de l’administration fiscale Congolaise. L’arrivé de la Taxe sur la Valeur Ajoutée a permis à la Direction des impôts de Province Orientale d’augmenter sensiblement ses recettes fiscales a raison de cent et un pourcent par rapport aux réalisations de l’Impôt sur le Chiffre d’Affaires mais avec l’augmentation en désordre de crédit TVA en raison de trois cent nonante-neuf point septante trois durant l’année 2013 par rapport à l’année 2012 Ce qui constitue un danger pour la maximisation des recettes de la Taxe sur la Valeur Ajoutée durant les années avenir. Ceci, nous pousse en conclure que la réforme et la maximisation des recettes fiscales sont fonction de l’effort d’adaptation de cette dernière à la réalité de chaque pays.
Author Keywords: changement, évolution, impact, adaptation, réalité.
How to Cite this Article
Jonas Ketha, “REFORM AND MAXIMIZATION OF TAX REVENUE : THE VALUE ADDED TAX IN REPLACEMENT OF TAX ON REVENUES IN THE DEMOCRATIC REPUBLIC OF THE CONGO,” International Journal of Innovation and Applied Studies, vol. 27, no. 2, pp. 709–717, September 2019.
