Understanding How Value Added Tax (Vat) is Applied in the Democratic Republic of Congo
Abstract
This article discusses the tax reform in the DRC with respect to value added tax, which has replaced the sales tax, otherwise known as turnover tax. The author highlights the advantages and disadvantages of VAT from the point of view of different opinions.
References
1. Bifumanu Nsompi (D), The current DRC tax reforms, Luozi Academic Press, 2006.
2. Chambas (G), Tax and development in sub-Saharan Africa, Economica, Paris, 1994.
3. Kola Guy, Tax law, mimeo, course 1st Licence, Faculty of law, UNIKIN, 2005-2006.
4. Tayaye Fafay, Handbook of science and technology tax, CRIGED, Kinshasa, 2005.
Review
For citations:
Tshibola A.M. Understanding How Value Added Tax (Vat) is Applied in the Democratic Republic of Congo. Review of Business and Economics Studies. 2017;5(2):62-67. (In Russ.)
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