POLITIQUE FISCALE, INSTITUTIONS ET INVESTISSEMENTS DIRECTS ETRANGERS EN REPUBLIQUE DEMOCRATIQUE DU CONGO
DOI:
https://doi.org/10.61841/d3t21718Keywords:
Fiscal Policy, Institutions, Foreign Direct Investments – FDI.Abstract
This article, which discusses "fiscal policy, institutions, and FDI in the DRC," aimed to explain how the effects of fiscal policy, interacting with the quality of institutions, have impacted FDI in the DRC from 1990 to 2022.
It is important to note that debates exist regarding the link between fiscal policy and foreign direct investment, the multiplicity or proliferation of taxes and low FDI rates in the DRC. These debates motivated the realization of this study, the results of which reveal that fiscal pressure is one of the key factors in the attractiveness of FDI in the Democratic Republic of Congo. Hence, the need to solidify its fiscal policy through an improvement in indicators of institutional quality, including business freedom, trade freedom, fiscal freedom, and regulatory quality.
References
Abozo. (2021). Impact des recettes fiscales sur la croissance economique de la RDC. Kisangani: Université de Kisangani.
Kabasha, D. T. (2012). Problematique de reforme fiscale en RDC: cas de l'impot indirect et maximisation des recettes. Goma: Université de Goma.
Klemm, A., & Parys, V. (2009). Empirical evidence on the effects of tax incentives. IMF Working Paper WP/09/136.
Bikienga, K. (2009). Impact des politiques fiscales sur les recettes fiscales et la croissance economique en cote d'ivoire. Abidja: universiyé de cocody.
BM. (2005). Rapport Annuelle.
BM. (2016). Rapport annuel.
Bourbonnais, R. (2018). Econométrie : cours et exercices corrigés. Paris: 9ème ed Dunod.
Brahim, E. M. (2010). La qualité des insitutions constitue-t-elle une barrière à la relance économique: Application à un échantillon de pays Africains. La renaissance et la relance des économies africaines. Dar Es Salam: CODESRIA., pp.
Bruno, A. (2005). Impact des investissements sur la croissance economique.
Christiansen, Hans, Charles Oman et Andrew Charlton, « Incentives-based Competition for Foreign Direct Investment: The Case of Brazil », (2003) OECD, OECD Working Papers on International Investment 2003/01
Dadush, Uri, Incentives to Attract FDI dans Foreign Direct Investment as a Key Driver for Trade, Growth and Prosperity: The Case for a Multilateral Agreement on Investment, Geneva, Switzerland, World Economic Forum, 2013.
Dadush, Uri, Incentives to Attract FDI dans Foreign Direct Investment as a Key Driver for Trade, Growth and Prosperity: The Case for a Multilateral Agreement on Investment, Geneva, Switzerland, World Economic Forum, 2013.
Easterly, W., & Rebelo, S. (1993). Fiscal Policy And Economic Growth: An Empirical Investigation. Journal Of Monetary Economics, 32, 417-458.
James, S. (2009). Incentives and Investments: Evidence and Policy Implications. Banque Mondiale , pp.
Kabasha, D. T. (2012). Problematique de reforme fiscale en RDC: cas de l'impot indirect et maximisation des recettes. Goma: Université de Goma.
Kalombe, N. N. (2015). Analyse critique du systeme fiscal de la RDC: fondement juridique et application de la loi. Lubumbashi.
Klemm, Alexander, « Causes, Benefits, and Risks of Business Tax Incentives », (2009) International Monetary Fund, Document de travail No 09/21.
Laffer, A. (1981). L’ellipse ou la loi des rendements décroissants. Bruxelles, Institutum Euro
OCDE (2021). Statistiques des recettes publiques dans les pays membres de l’OCDE 1987-2019. Paris, OCDE.
Sebastian, James, « Tax incentives around the world » dans Ana Teresa TavaresLehmann et al., dir, Rethinking investement incentives: Trends and Policy options, New York. Columbia University Press, 2016, 153.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Journal of Advance Research in Business, Management and Accounting (ISSN: 2456-3544)
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Terms & Condition
Submission -
Author can submit the manuscript through our online submission process or email us at the designated email id in contact details.
The other mode of submission not accepted than online and email.
Before submission please read the submission guidelines.
NN Publication accepts only article submitted in pdf/doc/docx/rtf file format. Another format except given file formats will no be considered .
Author will be responsible for the error mistakes in the submission files. The minor changes can be done without any cost after publication. But for major changes NN Publication may charges you the editing charges.
Publication (Online) -
The online publication is scheduled on last date of every month, but it can be delayed by 24 to 48 hours due to editorial process if huge number of articles comes to publish in single issue.
Automatic notification email will be sent to the all users on publication of an issue, so its author’s duty to check their email inbox or SPAM folder to get this notification.
After publication of article author can not withdraw their article.
If editor’s found any issue after publication of article then the NN Publication have the authority to remove the article from online website.
No refund will be provided after online publication of article.
Publication (Print) -
The print copy publication are sent as per the author’s request after 2 weeks of online publication of that issue.
NN Publication will ship the article by India Post and provide the consignment number on dispatch of print copy.
NN Publication follows all the guidelines of delivery provided by India Post and hence not responsible for delay in delivery due to any kind of reasons.
Refund of hard copy will not be provided after dispatch or print of the journal.
NN Publication will be responsible for raise a complain if there is any issue occurs in delivery, but still will not be responsible for providing the refund.
NN Publication will be responsible to resend the print copy only and only if the print copy is lost or print copy is damaged in delivery / or there is delay more than 6 months.
According to India Post the delivery should be completed with in 1-3 weeks after dispatch of articles.
Privacy Policy-
NN Publication uses the email ids of authors and editors and readers for sending editorial or publication notification only, we do not reveal or sell the email ids to any other website or company.
