Statistics Analysis Towards Capturing Comparison Between Taxation Systems of Neighboring Economies Versus DRC Taxation System
| dc.contributor.author | Byamungu, Wanguwabo David | |
| dc.contributor.author | Nahayo, Fulgence | |
| dc.contributor.author | Fono, Louis Aimé | |
| dc.date.accessioned | 2025-01-07T10:05:02Z | |
| dc.date.available | 2025-01-07T10:05:02Z | |
| dc.date.issued | 2021 | |
| dc.description | Article | |
| dc.description.abstract | 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. | |
| dc.identifier.uri | https://repository.ub.edu.bi/handle/123456789/1288 | |
| dc.language.iso | en | |
| dc.publisher | Applied Mathematical Sciences | |
| dc.title | Statistics Analysis Towards Capturing Comparison Between Taxation Systems of Neighboring Economies Versus DRC Taxation System | |
| dc.type | Article |