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ZENODO
Other literature type . 2025
License: CC BY
Data sources: ZENODO
ZENODO
Other literature type . 2025
License: CC BY
Data sources: Datacite
ZENODO
Other literature type . 2025
License: CC BY
Data sources: Datacite
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LA FISCALITE CONGOLAISE A L'EPREUVE DE L'INTEGRATION CONTINENTALE AFRICAINE

Authors: Grâce DIKONGO OKITALA;

LA FISCALITE CONGOLAISE A L'EPREUVE DE L'INTEGRATION CONTINENTALE AFRICAINE

Abstract

Dans le cadre de l’agenda 2063 de l’Union africaine, l’intégration continentale africaine est l’une des priorités. C’est ainsi que les Etats africains avaient décidé, depuis 2019, de donner un coup de pouce accélérateur sur la zone de libre-échange continentale africaine (ZLECAF). Mais, cette accélération ne va pas sans dégâts sur les fiscalités de certaines économies africaines dont celle la RDC. Pour contourner cet obstacle, ce travail propose aux autorités congolaises de recourir à l’optimisation fiscale pour ce faire. Mots-clés : Fiscalité, intégration continentale, ZLECAF, optimisation fiscale et administration fiscale.

  • BIP!
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    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green