Auswirkungen Der Besteuerung Auf Das Wirtschaftswachstum In Der Drk

The current challenges facing the DRC will require a sustainable increase in these revenues. However, the tax policy that organizes the tax collection system could lead to economic distortions and negatively impact economic growth as well as state revenues. Nevertheless, the aim of this work is to test the effects of tax revenues on the economic growth of the DRC. Tax revenues remain the only lever. While tax revenues increased significantly from 2001 to 2015 in line with the economic growth recorded during the same period, they are still very low in light of the challenges, and the tax ratio remains below the country's tax capacity, meaning that tax revenues can and must be further increased. The study applies cointegration and causality tests to annual data for the period from 2000 to 2015.