L’intervention de l’État dans l’économie nécessite que ce dernier dispose des moyens financiers conséquents pour atteindre les objectifs du développement. Aussi faut-il ajouter que l’État peut utiliser plusieurs moyens pour financer ses dépenses : les emprunts, les dons, les impôts et les taxes, les rentes de ressources naturelles et autres. Mais parmi tous ces moyens, seule la fiscalité procure à l’État un flux prévisible et stable de recettes pour financer ses dépenses (NEPAD-OCDE, 2009) ; la fiscalité demeure ainsi une source efficace des recettes parce qu’elle n’alourdit le poids de la dette et n’accroît pas la dépendance du pays vis-à-vis de l’étranger. Cette recherche analyse l’efficacité du sys¬tème fiscal congolais et propose de solutions allant dans le sens d’améliorer ledit système. Cet article exploite l’approche de la dualité de la fiscalité selon laquelle les impôts prélevés ont deux facettes : ce sont de ressources pour l’État qui cherche à les maximiser et des coûts pour les contribuables qui cherchent à les mini¬miser. Après toutes ces analyses, l’on a constaté que le système fiscal congolais est inefficace compte tenu de son faible rendement, des inégalités sociales qu’il engendre et des coûts qu’il fait supporter aux contribuables.
SYSTEME DES PRELEVEMENTS FISCAUX EN REPUBLIQUE DEMOCRATIQUE DU CONGO : UNE EFFICACITE EN QUESTION
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Country:
Congo
Volume & Issue:
Volume 03, Issue 05, May 2021
Page No:
1161-1164
Abstract:
KeyWords:
Fiscalité, prélèvement fiscal, efficacité