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From the above, we believe that the Congolese tax system being declarative of the payment of the tax, the simulation in the control carried out by the agents assigned to the posts of the tax administration, the ignorance of the laws in the matter, the multiplicity of the agencies of collection, the multiplicity of taxes envisaged by the Congolese tax legislation of 2021 and the advance payment required to certain taxpayers would be at the base of the tax fraud in the Democratic Republic of Congo. This scourge would be at the base of suffocation of this autonomy of management that the central Government granted to the Decentralized Territorial Entities; a retrocession of 40% in order to provide for the needs of general interest of the aforementioned entities for their economic blooming; from where the Congolese State must (propose sanctions which dissuade the recalcitrant taxpayers, make pedagogy on the tax and finally popularize the New Code of the taxes of 2021 in all the corners and the recesses of the Republic so that it reaches its objectives of cover of the public loads by the 70 % of the receipts perceived near the taxpayers.
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Chefe de Obras do Institut Supérieur de Développement Rural de Walikale/ISDR-WALIKALE, nascido em Pinga, a 15/03/1985, licenciado em Direito /Opção de Direito Económico e Social na UNIVERSIDADE DE GOMA; MAKUTANO KATUNDI LUFU Guillaume é licenciado em Pedagogia Geral no Instituto de Goma e ensina no coração das instituições universitárias do Kivu Norte.
