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Periodical article Periodical article
Title:Apport et stratégies de recouvrement de l'impôt sur les véhicules dans le budget de l'etat congolais
Author:Kazadi, Eder Mbala
Periodical:KAS African Law Study Library (ISSN 2363-6262)
Geographic term:Congo (Democratic Republic of)
External link:https://www.nomos-elibrary.de/index.php?doi=10.5771/2363-6262-2021-4-419
Abstract:This study relates, as its title indicates, to the vehicle tax instituted, in accordance with the constitution in force, by ordinance-law no. 13/001 of 23 february 2013 fixing the tax nomenclature, duties, taxes and fees of the provinces and decentralized territorial entities as well as their distribution methods. then, it is framed by the edict n ° 0002/08 of january 22, 2008 relating to procedures relating to the taxes, duties, fees and other rights due to the city of kinshasa and the edict n ° 0005/08 of october 11, 2008 relating provincial taxes, duties and fees due to the city of kinshasa. in this sense, the reflection developed is not only focused on the analysis of this legal framework but it also addresses some factual aspects identified in the implementation of the said tax which is improperly described as a 'sticker' in everyday language. at the end of which, it proposes the review of strategies that currently requires the collection of this tax from its taxpayers in order to make its taxation more significant and, beyond that, allow the strengthening of the congolese tax system which, in concrete terms, should be more incentive, persuasive than only self-declaration and liquidation for the bailout of the budgetary fund of the city province of kinshasa and by extension that of the state.