Articles et Chaps publiés en externe

Permanent URI for this collection

https://repository.ub.edu.bi/handle/123456789/1165

Browse

Now showing 1 - 20 of 32

Aloe and its Effects on Cancer : A Narrative Literature Review
(East African Health Research Journal | Volume 5, 2021) Manirakiza, Astère; Irakoze, Laurent; Manirakiza, Sebastien
Many years ago, Aloe Vera was cited to have a lot of therapeutic properties including; anti-microbial, anti-viral, anti-cancer, anti-oxidant, anti-inflammatory, skin protection, wound healing, and regulation of blood glucose and cholesterol. However, Aloe could present some side effects. This review focused on the latest discoveries regarding the therapeutic role of Aloe plant or its compounds on the acquired biological capabilities for tumour growth and progression namely; evading growth suppressor, avoiding immune destruction, enabling replicative immortality, tumour promoting inflammation, activating invasion and metastasis, inducing angiogenesis, genome instability and mutation, resisting cell death, deregulating cellular energetics and sustaining proliferating signalling. It clarified the anti-cancer activities it exerts on different types of cancer and also highlighted some pro-oncogenic pathways that can be disrupted by different compounds of Aloe.
Aménagement du territoire et impacts sur la gestion durable des écosystèmes forestiers en Afrique centrale
(CIRAD, 2024) Guizol, Philippe et al.
L’aménagement du territoire (AT), en général, est une politique qui tend à organiser les activités humaines sur un espace géographique défini, basé sur un objectif à long terme. Cette politique a pour but de renforcer la cohésion sociale de cet espace à différentes échelles. L’organisation du territoire définit à une échelle plus fine des zones, des sous-territoires et y affecte pour chacun des objectifs en cohérence avec l’objectif global de long terme de l’AT.
An Efficient Non-Linear Application Algorithm Predictive Model for a Multi Aircraft Landing Dynamic System AIRLADYS R2019A+
(Open Journal of Optimization, 2020) Nahayo, Fulgence; Khardi, Salah
The aim of this paper is to set up an efficient nonlinear application algorithm predictive model for a multi aircraft landing dynamic system called “Aircraft Landing Dynamic System, Release 2019A+ version “AIRLADYS R2019A+”. This programming software combines dynamic programming technic for mathematical computing and optimisation run under AMPL and KNITRO Solver. It uses also a descriptive programming technic for software design. The user interfaces designed in Glade are saved as XML, and by using the GtkBuilder GTK+ object these can be loaded by applications dynamically as needed. By using GtkBuilder, Glade XML files can be used in numerous programming languages including C, C++, C#, Java, Perl, Python, AMPL, etc. Glade is Free Software released under the GNU GPL License. By these tools, the solved problem is a mathematical modelization problem as a non-convex optimal control governed by ordinary non-linear differential equations. The dynamic programming technic is applied because it is a sufficiently high order and it does not require computation of the partial derivatives of the aircraft dynamic. This application will be coded with Linux system on 64 bit operating system, but it can also be run on the windows system. High running performances are obtained with results giving feasible trajectories with a robust optimizing of the objective function.
An Innovative Predictive Quantum Computer Modeling ;The Power of R2022A+ Cryptography Technology
(Contemporary Engineering Sciences, Vol. 16, 2023) Ndagijimana, P.; Shabani, J.; Nahayo, F.; Et al.
Due to the revolution of technology since the beginning of the 20th century, it is considerable to develop e cient tools on the quantum level in order to improve con dentiality and interoperability of data. The Quantum computer, with Quantum mechanics as its basic principle, still promises to bring great surprises even though we are at the beginning of its development. Quantum Computer is the only known model for computing that could o er exponential speedup classic computer. The current major challenges of the Quantum Computer include increasing or reducing the number of qubits for a given system, coherence management to preserve the properties of the superposition and entanglement state of a quantum system to perform data operation, of course through appropriate quantum algorithms. In this paper, we will give an overview of a quantum computer, will describe the evolution of cryptography and the theory related to computational performance, e ciency and predictive modeling of Quantum Computers. Prototype and Quantum simulation algorithm will be proposed to improve the life of new quantum universe.
Assessment of Knowledges, Attitudes, and Practices of Health Personnel with Regard to Hypertension During Pregnancy in Hospitals of Bujumbura
(Indian Journal of Clinical Cardiology, 2021) Ndirahisha et al.
Objective: To assess knowledges, attitudes, and practices of health personnel in Bujumbura hospitals with regard to hypertension during pregnancy. Methodology: This study has been conducted on health personnel of gynecology and obstetrics department of three national referral hospitals in Bujumbura. It is a descriptive cross-sectional study to assess knowledge, attitudes, and practices. Data were collected by a questionnaire and analyzed by Epi Info 7.2. Results: In a total of ninety-seven health workers participated in our study and 78.3% were paramedics with 53.6% of nurses and 24.7% of midwives. Medical doctors represented 21.6% of the participants. The sex ratio was 1.4 in favor of women. The professional experience was more than 5 years for 64.9% of participants. Concerning knowledge about hypertension; 74.2% of participants correctly defined hypertension during pregnancy. Despite this, only 48.4% respected conditions about its measurement. concerning attitude toword hypertension; 94.8% of participants informed their patients about the risks linked to hypertension in pregnancy before any therapeutic strategy. The antihypertensive drugs contraindicated during pregnancy were known by 54.6% of participants. To prevent preeclampsia, low doses of aspirin and calcium were prescribed by 42.2% of participants. Conclusion: Hypertension during pregnancy is a worrying situation for health personnel, which still has many theoretical and practical gaps
Fatal Cranio-Encephalic Trauma in Bujumbura: Epidemiological, Clinical and Computed Tomography Aspects
(Open Journal of Medical Imaging, 2024) Manirakiza, S. et al.
Background: Traumatic brain injuries are a major cause of death and mortality in young adults. Computed tomography allows for a lesion assessment to establish the prognosis in case of good management. This study aims to elucidate the epidemiological, clinical, and computed tomographic characteristics of patients who succumbed to traumatic brain injuries. Patients and method: This retrospective descriptive study was conducted over a 16-month period from August 2021 to December 2022 at the Teaching Hospital of Kamenge, Kamenge Military Hospital, Kira Hospital and Tanganyika Care Polyclinic. We included patients who died because of cranioencephalic trauma, regardless of whether they underwent a CT scan. A total of 58 patients met our inclusion criteria. The parameters analyzed included epidemiological data, clinical characteristics, and cranioencephalic CT findings. Results: During the period, 266 patients were admitted to intensive care with traumatic brain injuries. Among these, 63 patients (27.87%) died. The mean age of the patients was 37.36 years (± 16.33), with men comprising 89.66% of the cases. Road traffic accidents accounted for 46 cases (79.31%). Upon admission to intensive care, 39 patients (67.24%) exhibited impaired consciousness, unilateral mydriasis was observed in 26 patients (44.83%), and intracranial hypertension 33 patients, predominantly located in the left hemisphere (51.51%) and primarily affecting the frontal lobe (51.51%). Hemorrhagic contusions were noted in 26 patients (78.78%). Notably, 70.69% of deaths occurred within three days of hospitalization. Conclusion: Cranioencephalic trauma primarily affects young males. CT scans provide a comprehensive assessment of these injuries. Most fatalities occur within the first 72 hours of hospitalization. was noted in 20 patients (34.48%). The Glasgow Coma Scale score was recorded for 40 patients (68.9%), of whom 37 (92.5%) had a score of 8 or lower, with a mean score of 6.15 (± 2.14). CT scans were prescribed for 57 patients (98.28%), with 33 patients (57.89%) undergoing the procedure. Skull fractures were identified in 20 patients (60.61%), while brain lesions were present in all
Hypertension Management Among Hospitalised Patients at Kamenge University Hospital in Bujumbura
(East African Health Research Journal | Volume 8, 2024) Ndirahisha, Eugene; Nyandwi, Ramadhan; Nyandwi, Joseph; et al.
Background: According to the World Health Organization in 2015, 40 million out of the 56 million deaths recorded worldwide (70%) were due to non communicable diseases. These were mainly cardiovascular diseases, cancers, chronic respiratory diseases and diabetes. Methods: A prospective descriptive study was conducted from October 2018 to March 2019. Availability of the files in the department’s archives store for medical records and availability of trained physicians to perform diagnosis and treatment of HBP were the criteria used to select departments to be included in the study. Results: Patients data were recorded from internal medicine department (59.8%), emergency department (18.1%) gynaecology and obstetrics department (13.3%) and surgery department (8.6%). The mean age of the patients who were hospitalised in the study period was 54 years (SD±10.2) with extremes of 18 and 104 years. The modal class was the age group of 50 to 60 with 24.4% of cases. Among patients who were hospitalised, 3.6% (127) had essential hypertension, of which 57.4% (73) were women. Conclusion: Notable percentage of patients hospitalized at the University Hospital of Kamenge had essential hypertension. However, patients’ knowledge of their hypertensive status had no positive contribution to its management.
Incidence du carcinome hépatocellulaire lors de l’infection chronique par le virus de l’hépatite B
(Pan African Medical Journal, 2015) Ntagirabiri, Rénovat; Munezero, Bélyse; Kaze, Hippolyte; et al.
Introduction: le virus de l'hépatite B (VHB) est incriminé comme cause de cancer primitif du foie. Le stade de fibrose et d'autres facteurs environnementaux et génétiques seraient intriqués. Le but de notre travail était de déterminer l'incidence du carcinome hépatocellulaire (CHC) lors d'une infection chronique par le VHB et estimer le risque relatif (RR) de CHC lié au stade de la fibrose hépatique. Méthodes: étude prospective de suivi d'une cohorte de patients porteurs chroniques du VHB sur une période de 5 ans (2009 à 2014). Etaient inclus les patients consécutifs qui ont subi un dosage de la charge virale B, une évaluation de la fibrose hépatique et un suivi régulier de tous les 6 à 12 mois par une échographie hépatique. Résultats: au total 194 patients ont été retenus. L'âge moyen était de 39,1 ans. Parmi eux 112 étaient des hommes. L'incidence cumulée de CHC a été de 8,8% dans la population d'étude soit une incidence annuelle de 1,8%. Selon le stade de fibrose, 31 patients avaient une fibrose sévère ou une cirrhose (score Fibrotest >0,73). Parmi eux, l'incidence cumulée de CHC était de 35,5% soit une incidence annuelle estimée à 7,10%. Parmi 163 patients ayant une fibrose mineure, l'incidence cumulée de CHC était de 3,7% soit une incidence annuelle de 0,7%. Le RR lié à la cirrhose était de 9,7; IC 95%: (3,8-24,1%). Conclusion: le VHB expose au CHC jusqu'à 10 fois. La fibrose sévère et la cirrhose constituent des facteurs prédictifs de CHC chez le porteur chronique du VHB. Evaluer systématiquement la fibrose pour traiter précocement les malades pourra prévenir l'évolution vers la cirrhose et par là réduire la survenue du CHC.
Informal Sector Workers’ Perceptions of Health Insurance Coverage in South Kivu Province, Democratic Republic of Congo
(Open Journal of Social Sciences, 2024) Kushombere, P. B. et al.
The DRC has recently embarked on an unprecedented social protection drive, to establish a degree of equity in access to basic social services through the implementation of Universal Health Coverage, which is still in its infancy. The country’s authorities have made this social protection program a priority since their main concern is to remove financial barriers to access to quality health care. The study therefore sought to find out how workers in the informal sector perceive this program. This study is a result of Observation, Guided discussion groups, In-depth individual interview and Recruitment or selection criteria for focus groups. It aims to assess the perceptions of informal sector workers regarding health insurance coverage in the province of South Kivu in the DRC. Interviews with workers in the informal sector, both in urban and rural areas, show that they are very attached to the universalization of the social protection system: “Everyone would like to be able to benefit from health insurance”. These same people declare that those who almost died for lack of means to seek treatment had to sell part of their fields for those living in rural areas, and those living in urban areas had to sell an object of value to pay for treatment. In South Kivu in particular, and DR. Congo in general, despite the exposure of informal sector workers to risk and income insecurity, 97% of informal sector workers are not covered by health insurance. This lack of health insurance coverage is a major factor in social exclusion and poverty. These informal sector workers add that several reasons or factors exclude them from health insurance coverage: low and irregular income to pay social contributions to the social security service and/or insufficient means to join the social protection service (health insurance); lack of willpower as they are demotivated by the management of these organizations; the very long duration of the contributions required and finally the lack of political will on the part of the country’s political players, good governance. Health insurance in the DRC must take into account the fact that, in the face of profound changes in society (war, aging, chronic illness, etc.) and the world of work, health insurance and the occupational risks branch must act to continue to protect every insured person. A driving role at the heart of the healthcare system, in synergy with all the players involved. We must also take into account the three fundamental principles of equal access to care, quality of care, and solidarity, to guarantee universal access to care.
La Recherche-Développement à l’Université du Burundi : bilan, défis et perspectives
(RUFORUM Working Document Series, 2018) Masharabu, Tatien; Nahayo, F.; Bogaert, J.; Et al.
Créée en 1964, l’Université du Burundi est la principale université publique du pays. En 2017, elle compte 9300 étudiants reparties à travers huit facultés et trois instituts, avec un effectif de l’ordre de 237 enseignants-chercheurs détenteurs d’un doctorat (PhD) et de 275 assistants toutes catégories, opérant dans 13 centres de recherche sur diverses thématiques pluridisciplinaires du pôle des Sciences Naturelles, de la Vie et de l’Ingénieur, et du pôle des Sciences Humaines et Sociales. Après plus d’un demi-siècle d’enseignement, de recherche et de services à la communauté, quel serait le bilan de sa production scientifique? Malgré les défis auxquels font face le Burundi et l’Afrique, l’Université du Burundi occupe la première place à l’échelle nationale, la 91ème place à l’échelle continentale, et la 5225 ème place à l’échelle planétaire sur base des indicateurs établis par Ranking Web ofUniversities dans le cadre du classement mondial des universités. Alors que la Recherche-Développement (R-D) peut et doit contribuer à trouver des solutions aux différents défis de la société (l’insécurité alimentaire, la crise énergétique, les problèmes de financement, les changements climatiques, la santé publique, etc.), il faudrait que le secteur de la R-D soit doté de bons indicateurs et instruments. Et tout laisse entendre qu’il est possible de transformer ces défis en opportunités de collaboration et/ou d’affaires à l’échelle locale, régionale et internationale. Burundi, Indicateurs, Innovation, Recherche-Développement
La restauration des paysages forestiers (RPF) en Afrique centrale
(CIRAD, 2024) Guizol, Philippe et al.
L’objectif de ce chapitre est de faire le bilan de la restauration des paysages et des forêts en Afrique centrale. Nous commençons par clarifier dans la première partie le concept de restauration des paysages. Nous présentons ensuite dans la deuxième partie quelques cas qui illustrent l’état de la RPF en Afrique centrale. Enfin dans la troisième partie, nous abordons la question de sa gouvernance avant de conclure.
Mathematical Modeling and Stability Analysis of Systemic Risk in the Banking Ecosystem
(Hindawi Journal of Applied Mathematics, 2023) Irakoze,Irène; Nahayo, Fulgence; Ikpe, Dennis; Et al.
This paper investigates the dynamics of systemic risk in banking networks by analyzing equilibrium points and stability conditions. The focus is on a model that incorporates interactions among distressed and undistressed banks. The equilibrium points are determined by solving a reduced system of equations, considering both homogeneous and heterogeneous scenarios. Local and global stability analyses reveal conditions under which equilibrium points are stable or unstable. Numerical simulations further illustrate the dynamics of systemic risk, while the theoretical findings offer insights into the behavior of distressed banks under varying conditions. Overall, the model enhances our understanding of systemic financial risk and offers valuable insights for risk management and policymaking in the banking sector
Optimal Predictive Algorithm for the Pickup and Delivery Problem with Time Windows and Scheduled Lines: Innovative Routing Transport Systems
(Applied Mathematical Sciences, Vol. 14, 2020) Nahayo, Fulgence; Bigirimana , M.
This paper concerns the Pickup and Delivery Problem with Time Windows and Scheduled Lines "PDPTW-SL" by modeling it mathematically on the one hand with the help of dynamic programming, on the other hand, it presents two optimal predictive methods of combinatorial optimization intended to solve it and which must provide stable and high accuracy solutions. The Pickup and Delivery Problem with Time Windows and Scheduled lines aims at routing a given set of vehicles to transport freight requests from their origins to their corresponding destinations, where the requests can use scheduled passenger transportation services during a stump of their journeys. We describe the PDPTW-SL as a mixed-integer program. Computational results on a set of small-size instances provide a clear understanding of the bene ts of preprocessing step and valid inequalities using scheduled line services as a part of freights journey.
Pontryagin Principle Applied to Commercial Aircrafts Optimal Control Problem under Physical and Energetic Constraints
(ICSRS Publication, 2017) Nahayo, Fulgence
The objective of this work is the development of a control and optimization flight paths model minimizing fuel consuption and noise perceived on the ground for two aircraft when flight constraints are considered. Flight dynamics, combined with the criterion to minimize noise levels generates an optimal control problem governed by nonlinear di erential equations . This problem is solved using an indirect method applying the minimum principle of Pontryagin and a dynamic programming method. Obtained optimal results showed signi cant reductions of fuel consumption and noise levels. This model shows and con rm environmental Approach impact around airport by reduction of the gene for neighbors due to noise. Reduction of Economic cost to airlines and for builders are also con rmed. An optimal approach path when compared to standard flight path is con rmed.This model can be generalized for any type of aircraft when considering real case for airport traffic and air traffic.
Predictive Mathematical and Statistical Modeling of the Dynamic Poverty Problem in Burundi: Case of an Innovative Economic Optimization System
(Open Journal of Optimization, 2021) Nahayo, Fulgence; Bagorizamba, Ancille; Bigirimana, Marc; Et al.
The mathematical and statistical modeling of the problem of poverty is a major challenge given Burundi’s economic development. Innovative economic optimization systems are widely needed to face the problem of the dynamic of the poverty in Burundi. The Burundian economy shows an inflation rate of −1.5% in 2018 for the Gross Domestic Product growth real rate of 2.8% in 2016. In this research, the aim is to find a model that contributes to solving the problem of poverty in Burundi. The results of this research fill the knowledge gap in the modeling and optimization of the Burundian economic system. The aim of this model is to solve an optimization problem combining the variables of production, consumption, budget, human resources and available raw materials. Scientific modeling and optimal solving of the poverty problem show the tools for measuring poverty rate and determining various countries’ poverty levels when considering advanced knowledge. In addition, investigating the aspects of poverty will properly orient development aid to developing countries and thus, achieve their objectives of growth and the fight against poverty. This paper provides a new and innovative framework for global scientific research regarding the multiple facets of this problem. An estimate of the poverty rate allows good progress with the theory and optimization methods in measuring the poverty rate and achieving sustainable development goals. By comparing the annual food production and the required annual consumption, there is an imbalance between different types of food. Proteins, minerals and vitamins produced in Burundi are sufficient when considering their consumption as required by the entire Burundian population. This positive contribution mains in deficit. The lipids, acids, calcium, fibers and carbohydrates produced in Burundi are insufficient for consumption. This negative contribution proves a Burundian food deficit. It is a decision-making indicator for the design and updating of agricultural policy and implementation programs as well as projects. Investment and economic growth are only possible when food security is mastered. The capital allocated to food investment must be revised upwards. Demographic control is also a relevant indicator to push forward Burundi among the emerging countries in 2040. Meanwhile, better understanding of the determinants of poverty by taking cultural and organizational aspects into account guides managers for poverty reduction projects and programs.
Qualité perçue de services financiers et recours au financement externe formel par les petites et moyennes entreprises (PME) de Bukavu en RDC : rôle modérateur de l’état civil
(Revue Internationale du Chercheur, 2020) Mmenge, Adolphe; Gahungu, Dieudonné
Cette étude mesure la qualité perçue de services financiers et teste le rôle modérateur de l’état civil dans la relation entre la qualité perçue de services financiers et des Petites et moyennes entreprises de la ville de Bukavu en République Démocratique du Congo en identifiant les dimensions de la qualité perçue plus significative dans l’explication de recours au financement externe formel. Elle analyse les données primaires collectées sur 250 PME de la ville de Bukavu. Le traitement des données a été obtenu en recourant à l’analyse factorielle exploratoire et confirmatoire et à la régression. Les résultats indiquent que l’état civil module la force de relation entre la qualité perçue des services financiers et le recours au financement externe formel des PME. Ils montrent que la qualité perçue des services financiers est un construit à huit items regroupés en trois dimensions (la tangibilité, la fiabilité et la serviabilité). Ils révèlent aussi que la fiabilité et la serviabilité sont les dimensions de la qualité perçue qui influencent positivement et significativement le recours au fond externe formel par les PME de la ville de Bukavu.
Réduction du bruit de deux avions commerciaux en approche par une technique de commande optimale
(Researchgate, 2010) Nahayo, Fulgence; Khardi, Salah; Hamadiche, Mahmoud; Et al.
L’objectif de ce travail est le d´eveloppement d’un mod`ele d’optimisation acoustique de trajectoires de vol minimisant les bruits per¸cus au sol pour deux avions. Il s’agit de minimiser le bruit tenant compte des contraintes de vol. La dynamique de vol, associ´ee au crit`ere `a minimiser g´en`ere un probl`eme de commande optimale r´egi par des ´equations diff´erentielles ordiniaires non-lin´eaires. Le probl`eme est resolu `a l’aide d’une m´ethode newtonienne consid´erant les conditions d’optimalit´e de Karush-Kuhn-Tucker et une m´ethode SQP. Les r´esultats obtenus montrent des r´eductions significatives des niveaux de bruit. En fonction de la distance s´eparant les deux avions en vol, la trajectoire optimale d’approche est obtenue.
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.
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
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.

Browse

Browsing Articles et Chaps publiés en externe by Title

Results Per Page

Sort Options