Articles et chapitres publiés en externe

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Browsing Articles et chapitres publiés en externe by Author "Byamungu, Wanguwabo David"

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    Statistic Modeling for Understanding the Origin of the Random Effects in the Tax Revenues Panel Data System in DR-Congo : Case of North-Kivu Province
    (Mathematical and Statistical Economics, 2021) Byamungu, Wanguwabo David; Nahayo, Fulgence; Fono, Louis Aimé; Et al.
    Forecasting tax revenues, particularly in Democratic Republic of the Congo economy, is an uphill task. Recent past of the country has been dominated by economic uncertainty, precisely in mining and in agriculture sectors. This factor, alone, has greatly contributed to high volatility of tax revenues collected by customs officers. The fuzzy characteristic of tax revenues has made it quite impossible for researchers to detect or distinguish from randomness the three well known components of a classical time series, precisely trends, seasonality, and cyclical phenomena .What are the factors which explain the random effects in the tax revenues panel in DRC? Our purpose is to detect and understand the origin of the random effects in the tax revenues panel data in DR-Congo through statistics about citizen’s perceptions around tax operation. A quantitative questionnaire with scaled values, open and closed questions, consisting in collecting various perceptions of different economic operators in the import-export sector has been administered to 170 taxpayers randomly selected. Through Analysis of variance, t-test analysis and Pearson Chi-square results show that dissatisfaction of taxpayers, lack of legitimacy in political institutions and government policies, highest tax rate, non-compliance with tax rate for all taxpayers, low level of knowledge in tax matters and corruption, fraud and tax evasion perpetuated by customs officers are the most factors which explain the random effects in DRC’s tax revenues panel data. Marital status is not a source influencing taxation. Mind of counterpart of the taxes in terms of achievements for improving social conditions which is not visible involves broken contract between taxpayers and tax authorities for several reasons sources of random effects above developed.
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    Statistical Model for Analyzing and Predicting Burundian Tax Revenues: Case Study of Burundi Revenue Authority
    (SPARKLY RESEARCH JOURNAL, 2022) Byamungu, Wanguwabo David; Boyayo, Théodette; Bourgeois, Marc; Et al
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    Statistics Analysis Towards Capturing Comparison Between Taxation Systems of Neighboring Economies Versus DRC Taxation System
    (Applied Mathematical Sciences, 2021) Byamungu, Wanguwabo David; Nahayo, Fulgence; Fono, Louis Aimé
    Tax determinants are factors with tax system including collection machinery, penal system and tax rate and this differs from a country to another because of the strength of political institutions, efficient tax collection systems, tax rate. We deal with comparison of tax treatment of DRC to what applied to Rwanda, Tanzania, Uganda and Burundi as transit countries for goods of Congolese traders to determine whether the fluctuation underlying the problem of our study is due to the difference in tax collection model or the tax rate or if it is linked to another variable. Dealing with this, a quantitative questionnaire with open and closed questions, scaled values consisting in collecting various assessments of Congolese traders in import-export sector has been submitted to 340 taxpayers randomly selected. Through t-test analysis, Analysis of Variance and Chi-square results reveal that: tax rate is low in neighboring countries versus the highest tax rate in DRC applied to the same traders ‘goods. The statistically significant difference between different import products based on cross-border trade in the assessment of tax rate, on the one hand, and the relationship observed between the type of imported goods and the tax rate, on the other hand, proves the fact that in neighboring countries the tax administration sets the tax according to the types of goods and its weight while tax rate does depend on goods’ nomenclature declared in DRC.The degree of governance in tax administration is on of important factors to improve in tax revenues matters. Neighboring countries, as DRC, taxpayers with higher education level have civism development and higher attitudes towards more compliance. Finally, statistics reveal out that there is no statistically difference in attitudes towards tax compliance between male and female in DRC as in transit countries.