[ Système Informatisé de suivi de prélèvement de l’impôt sur le revenu locatif basé sur le fonctionnement de la Direction de Recettes Administratives en RDC ]
Volume 39, Issue 1, March 2023, Pages 457–467
Elam Kyungu Lukomba1, Elie MWEZ RUBUZ2, Bazin NSHIMBA ILUNGA3, Dennis Tshikudi Tshikudi4, and Patrice MUSUL NAWEJ5
1 Département Informatique, Institut Supérieur de Statistique de Lubumbashi, Lubumbashi, RD Congo
2 Département Informatique, Institut Supérieur Pédagogique, Kabongo, Haut-Lomami, RD Congo
3 Département Informatique, Institut Supérieur Pédagogique, Kabongo, Haut-Lomami, RD Congo
4 Département Informatique, Institut Supérieur de Techniques Appliquées de Kolwezi, Kolwezi, RD Congo
5 Département Informatique, Université Méthodiste au Katanga, Mulunguishi, Lualaba, RD Congo
Original language: French
Copyright © 2023 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 stimulus of our choice in this study, remains the observation made at the time of the declaration of the tax on the rental income by various taxpayers. The present work was beneficial to us taking into account first of all our scientific orientation and the desire to set up a better-computerized solution to palliate the administrative difficulties of the Directorate of the Revenues of Haut-Katanga (DRKAT in the acronym) to provide to the various services the possibility to communicate between them without moving, to carry out operations in the fiscal field of tax collection on rental income by the integration and implementation of a computer tool within the concerned services, which will allow the reduction of the greatest number of risks that this process of tax collection on rental income runs. This implemented system will include computer resources that will allow users to collect, process, save on removable media and share data without running many risks. The development of a computer tool that will allow proper monitoring by the Directorate of Revenue of Haut-Katanga for the collection and payment of rental income tax.
Author Keywords: Tax, Rental, Taxpayer, Payment, Income, Revenue, Directorate.
Volume 39, Issue 1, March 2023, Pages 457–467
Elam Kyungu Lukomba1, Elie MWEZ RUBUZ2, Bazin NSHIMBA ILUNGA3, Dennis Tshikudi Tshikudi4, and Patrice MUSUL NAWEJ5
1 Département Informatique, Institut Supérieur de Statistique de Lubumbashi, Lubumbashi, RD Congo
2 Département Informatique, Institut Supérieur Pédagogique, Kabongo, Haut-Lomami, RD Congo
3 Département Informatique, Institut Supérieur Pédagogique, Kabongo, Haut-Lomami, RD Congo
4 Département Informatique, Institut Supérieur de Techniques Appliquées de Kolwezi, Kolwezi, RD Congo
5 Département Informatique, Université Méthodiste au Katanga, Mulunguishi, Lualaba, RD Congo
Original language: French
Copyright © 2023 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 stimulus of our choice in this study, remains the observation made at the time of the declaration of the tax on the rental income by various taxpayers. The present work was beneficial to us taking into account first of all our scientific orientation and the desire to set up a better-computerized solution to palliate the administrative difficulties of the Directorate of the Revenues of Haut-Katanga (DRKAT in the acronym) to provide to the various services the possibility to communicate between them without moving, to carry out operations in the fiscal field of tax collection on rental income by the integration and implementation of a computer tool within the concerned services, which will allow the reduction of the greatest number of risks that this process of tax collection on rental income runs. This implemented system will include computer resources that will allow users to collect, process, save on removable media and share data without running many risks. The development of a computer tool that will allow proper monitoring by the Directorate of Revenue of Haut-Katanga for the collection and payment of rental income tax.
Author Keywords: Tax, Rental, Taxpayer, Payment, Income, Revenue, Directorate.
Abstract: (french)
Le stimulus de notre choix sur cette étude, reste l’observation faite lors de la déclaration de l’impôt sur le revenu locatif par différents contribuables. Le présent travail nous a été bénéfique compte tenu d’abord de notre orientation scientifique et l’envie de mettre en place une meilleure solution informatique pour pallier les difficultés administratives de la Direction des Recettes du Haut-Katanga (DRKAT en sigle) est de fournir aux différents services la possibilité de communiquer entre eux sans se déplacer, d’effectuer des opérations en matière fiscale de prélèvement des impôts sur les revenus locatifs par l’intégration et l’implantation d’un outil informatique au sein des services concernés, qui permettra la réduction du plus grand nombre de risques que court ce processus de prélèvement de l’impôt sur le revenu locatif. Ce système implémenté comprendra des ressources informatiques qui permettront aux utilisateurs de bien faire leur collecte des données de les traiter, sauvegarder sur des supports amovibles et ainsi que partager sans courir beaucoup des risques. La mise au point d’un outil informatique qui permettra un suivi adéquat par la Direction des Recettes du Haut-Katanga le prélèvement et le paiement de l’impôt sur le revenu locatif.
Author Keywords: Impôt, Locatif, Contribuable, Paiement, Revenu, Recette, Direction.
How to Cite this Article
Elam Kyungu Lukomba, Elie MWEZ RUBUZ, Bazin NSHIMBA ILUNGA, Dennis Tshikudi Tshikudi, and Patrice MUSUL NAWEJ, “A computerized system for monitoring the collection of rental income tax based on the operation of the Administrative Revenue Department in the DRC,” International Journal of Innovation and Applied Studies, vol. 39, no. 1, pp. 457–467, March 2023.
