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Publication | Legal Framework of Tax Income in DRCongo: Obstacles and Challenges in Collecting Taxes and Duties, Parliamentary and Judicial Control

AUTHOR

Prof. dr. Adolphe Kilomba Sumaili

ABSTRACT

To explain financial difficulty of the Congolese state, Léon Kengo wa Dondo, three timesprime minister of DRC from November 1982 to April 1997, speaks of "the chronic lowlevel of the national budget"The problem of budget is linked to the country GDP. Léon Kengo wa Dondo says that DRC was already experiencing such a problem in the early 1980s when the Bretton Woods decided the structural adjustments measures. Since then, this problem has never been successfully addressed. In a statement in October 22, 2020, during the lunch-conference organized by the Belgian-Congolese Luxembourg Chamber of Commerce (CCBCL), the Congolese minister of finances Sele Yalaghuli has just declared: "While the average tax burden in the sub-Saharan region is around 20 %, the DRC is at thebottom of the scale with just 9 %." He added: "Through the examples of Belgium with a tax pressure of 46 % and Francewith 45 %, the DRC must catch up." In his days while serving as prime minister, Léon Kengo wa Dondo declares: "For the first in 1984, I have brought this pourcentage to 18%. Thereafter in 1985, I brought it to 20 %. The tax base must be as large as possible to hopefor an increase in the budget." The free fall from 20 % in 1985 of fiscal burden to 9 % in 2020 shows how difficult the way to development is for this African country. How does oneexplain such a step back? To provide answers to such a question, this article will outline the Congolese legal framework of taxes income (1); highlight the obstacles and challenges incollecting taxes and duties (2); explain the state of play of the parliamentary (3) and judicial control (4) of taxation before concluding with some suggestions for the way forward.

Link to full contribution:

A. KILOMBA, "Legal Framework of Tax Income in DRCongo: Obstacles and Challenges in Collecting Taxes and Duties, Parliamentary and Judicial Control", KAS African Law Study Library, vol. 7, iss. 3, 2020, 413-423.