Fiscal Responsibility in the Democratic Republic of Congo
Joseph Bongondo Bokambwa
Broschiertes Buch

Fiscal Responsibility in the Democratic Republic of Congo

Attitude and practice of taxpayers at the Matadi tax center

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This book provides insights into tax compliance among Congolese taxpayers at the Matadi tax center. The study is based on the following hypotheses: (1) taxpayers at the Matadi tax center have a low level of tax civic-mindedness; (2) the interaction of three rationalities (utilitarian, axiological and cognitive) in the tax return decision is the reason for the deviant tax behavior of taxpayers at the Matadi tax center; and (3) taxpayers at the Matadi tax center have a negative attitude toward the tax law.The results obtained allowed us to confirm our first two hypotheses and to refute the third...