En République Démocratique du Congo, les gestionnaires de ce pays viennent d’instaurer le Registre des Appareils Mobiles afin de lutter contre le vol des appareils mobiles en bloquant les appareils déclarés volés ; lutter avec sérénité contre la contrefaçon des appareils en déconnectant ceux identifiés comme non-conformes, optimiser la sécurité et la qualité de service des réseaux… Mais ce prélèvement, occasionne plusieurs problèmes liés au mécontentement de la population (assujetti). Cet écrit, nous aide à comprendre si l’esprit du redevable perçoit une certaine justice dans cette taxe d’une part et de l’autre part, si ce dernier comprend la nécessité que renferme cette innovation. Nous avons opté notre choix sur l’échantillonnage qualitatif à choix raisonné de 25 sujets enquêtés. Un groupe des assujettis pense que le Ram est un impôt et un autre groupe pense que c’est une taxe. Ils dissent qu’il Ya une forte relation entre l’escroquerie, l’impôt, la taxe, le service Ram et pourtant, l’analyse nous montre que le gouvernement n’est pas étroitement lié à cette aspect frauduleuse… Quand bien même le gouvernement n’est pas proche de la classe centrale, retenons que la perception des assujettis résidant en RDC attribue un rapport d’importance entre le gouvernement et l’escroquerie que revêt cette ressource par excellence (RAM)…Nous disons que le résultat prouve qu’il Ya pas d’équité… De notre part, nous disons que c’est la parafiscalité et non la fiscalité. Il est important de jeter un coup d’œil sur notre hypothèse qui a était rejeter à cause de l’analyse effectuée.
PERCEPTION DES ASSUJETTIS ET L’EQUITE DU RAM A LUBUMBASHI
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Country:
Congo
Volume & Issue:
Volume 03, Issue 12, December 2021
Page No:
2122-2127
Abstract:
KeyWords:
Perception, justice, RAM.