IMPACT OF TAXATION ON ECONOMIC GROWTH IN THE DRC

The current challenges facing the DRC will require a sustained increase in these revenues. The tax policy that organizes the tax collection system could however generate economic distortions and harm economic growth and government revenues however the objective of this work is to test the impact of tax revenues on economic growth in the DRC. Tax revenues remain the only lever. These have certainly increased significantly from 2001 to 2015 in line with the economic growth recorded during the same period. However they remain very low in relation to the challenges and the tax rate is still below the country''s ability to pay hence the possibility and need to further increase tax revenues. To do this the study applies cointegration and causality tests on annual data covering the period from 2000 to 2015.