Analysis of the impact of tax laws on tax revenues in the DRC

Despite the DRC's natural wealth tax collection is insufficient notably due to a lack of tax education and access to information. The study underlines that a lack of awareness of tax obligations leads to low compliance encouraging tax evasion and corruption.Using a mixed methodology including surveys of taxpayers and tax agents this work reveals some worrying results: 93.3% of taxpayers are unaware of tax laws. Tax agents although informed lack the resources to raise awareness effectively. Recommendations include the integration of tax education into school curricula awareness-raising campaigns and the simplification of tax texts. By addressing these challenges this study aims to strengthen tax revenue collection essential for the region's sustainable socio-economic development.