Les conséquences de l'affectation des prélèvements fiscaux par l'Etat sont multiples. En effet, dans ce mécanisme de transfert de possibilité de l'assujetti vers le trésor public, le contribuable cède une partie de ses biens, diminue les possibilités de ses consommations et d'épargne au profit du trésor public. Prévu dans le budget, les dépenses de l'Etat sont financés par ces privations ci-dessus décrites apparaissant ainsi comme une restitution par l'Etat de ces quotités ponctionnées mais sous forme des services au bénéfice de la communauté tels que la sécurité des biens et des personnes, les constructions d'écoles et d'hôpitaux des routes, etc.De ce qui précède, rien ne prouve que les bénéficiaires de cette restitution sont ceux qui ont payé leur impôt. Aussi, l'Etat ne donne pas nécessairement aux montants prélevés à titre d'impôts la même destination que celle qu'auraient réservée les contribuables eux-mêmes.Néanmoins, nous retiendrons que les assujettis ne verront pas l'utilisation de l'impôt sous l'aspect individuel, ils devront plutôt voir l'effet multiplicateur de l'impôt dans ce sens que l'Etat a engagé ses dépenses dans les biens et les services favorisant l'essor économique, augmenter ainsi le revenu national, il aura aidé les assujettis à produire plus et mieux et enfin de compte augmenter la capacité contributive.
FRAUDE FISCALE ET SOUS-DEVELOPPEMENT EN REPUBLIQUE DEMOCRATIQUE DU CONGO Regard sur la ville de Lubumbashi
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Country:
Congo
Volume & Issue:
Volume 03, Issue 09, September 2021
Page No:
1715-1720
Abstract:
KeyWords:
Fraude Fiscale, Sous-Développement, RDC