La Fiscalite Congolaise Face Aux Enjeux De La Decentralisation: Cas De La Province De L’ituri De 2016 A 2018

Abstract

Our study focuses on Congolese taxation in the face of the challenges of decentralization: the case of the province of Ituri from 2016 to 2018. We analyze the feasibility of the law regarding withholding tax by decentralized territorial entities. Thus, this study focuses on the following questions: is the withholding of revenue by the decentralized territorial entities carried out according to the spirit of the law in the matter for their development? If not, what are the consequences and possible solutions for the province of Ituri? The constant is such that withholding suffers from a systematic violation in the province of Ituri. The consequences are enormous and, moreover, too visible. This province is in an economic dependence on the central power, which consequently hinders its development. The solution to consider is compliance with article 175 of the constitution of the Democratic Republic of Congo which states that: "The share of national revenue allocated to the provinces is established at 40%. It is withheld at source. To verify, apprehend and guide this study, the documentary technique is probably for us more practical, explicit and appropriate in the realization of our modest work.