Critical analysis of the tax system for Congolese public institutions

In this work, we have tried to show how a public establishment called CONGOLAISE NATIONAL RADIO TELEVISION is not subject to any taxation as long as it generates funds that do not come solely from the budgetary subsidies allocated to it by the State. This article therefore looks at how RTNC deals with taxation. It is important to examine RTNC's financial regime in order to determine its tax considerations. Under Congolese law, a public institution is financed by multiple and diverse resources such as: income from assets, fiscal and parafiscal tax revenues, remuneration for services, etc. The tax regime of RTNC and other public establishments makes considerable room for tax exemptions on their profits. It should be noted that the tax system is very important to be analysed because it is not only important for the proper maximisation of financial resources, but it is also the very sub-base of an adequate financial supply to increase the Congolese tax base and thus make it possible to contribute to the State budget of the DRC.