Taxation of Decentralized Territorial Entities in DR Congo

In this second part of the book devoted to local public finance, Simon KANDUKI ZAMBY discusses the technical know-how of a tax agent and provides advice and secrets for the successful mobilization of local financial resources for the financial empowerment of a Decentralized Territorial Entity. It focuses on the acquisition of the skills necessary for effective tax practice and on the development by the tax agent of the fundamental values and attitudes necessary for the collection of local taxes and duties to make the most of the tax potential of his entity. The book allows the reader to become familiar with the rudiments of local taxation as codified in the Congolese legal framework, the rules of procedure for the collection of taxes, duties and fees, and the notions of ethics and deontology that must be observed by the tax agent in the exercise of his duties. The user of this manual will quickly find answers to his questions through short presentations allowing him a better understanding and a good assimilation of the tax aspects discussed in this book.