Le développement intégral de la République Démocratique du Congo notre pays, passe par la prise de conscience personnelle et collective ; et, cette prise de conscience émane d’une éducation pour la bonne citoyenneté responsable. La bonne citoyenneté responsable nécessite que les congolais disposent d’un bon système éducatif qui repose sur les valeurs et la vision du pays. L’idée d’entreprendre cette recherche est partie d’une observation selon laquelle, les ressources financières provenant de la fiscalité de porte qui constitue les premières sources de revenus de l’Etat n’entrent pas dans le trésor public comme il se doit. Nous avons observé que beaucoup des recettes au niveau de la frontière échappent à l’administration fiscale suite à la fraude favorisée par certains agents n’ayant pas la notion d’éducation fiscale et citoyenne. Cette fraude se fait en collaboration avec les contribuables et cela constitue un manque à gagner à l’Etat. Dans cet article nous présentons les facteurs à la base de la non maximisation des recettes fiscales a la direction générale des douanes et accises DGDA/Katanga. Nous présentons l’importance de l’éducation fiscale, culture fiscale dans les réalisations des assignations budgétaires.
PROBLEMATQUE DE L’ÉDUCATION A LA CITOYENNETE FISCALE EN REPUBLIQUE DEMOCRATIQUE DU CONGO ET MOBILISATIONS DES RECETTES DANS UNE INSTITUTION FINANCIERE
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Country:
Congo
Volume & Issue:
Volume 03, Issue 06, June 2021
Page No:
1288-1294
Abstract:
KeyWords:
Education fiscale, Mobilisation des recettes