Title: | Reformes fiscales dans le secteur minier congolais: enjeux, résultats et perspectives |
Author: | Ekomene, Genèse Bibi |
Year: | 2023 |
Periodical: | KAS African Law Study Library (ISSN 2363-6262) |
Volume: | 10 |
Issue: | 3 |
Pages: | 433-447 |
Language: | French |
Geographic term: | Congo (Democratic Republic of) |
Subject: | law |
External link: | https://www.nomos-elibrary.de/index.php?doi=10.5771/2363-6262-2023-3-433 |
Abstract: | This article looks at the history, issues and results of tax reforms in the mining sector in the Democratic Republic of Congo. While noting the issues and results of tax reforms in the sector, mainly those brought by the 2002 and 2018 law, it argues for the maximization of state revenues as desired by all stakeholders in order to contribute to the development of the country and the promotion of the rule of law in the Democratic Republic of Congo. |