Thesis presented and defended with a view to obtaining the degree of Doctor of Law.

SUMMARY

The determining factor that emerges from the current assessment of Congolese tax procedures, if not broadly from the legal framework itself, is that the latter has become unsuitable; faced with the management parameters of a modern State; because it does not keep pace with the evolution of the socio-politico-economic and financial environment, nor the structural-economic environment, within which it is called upon to evolve. And for multiple causes, a narrow tax base; tax pressure with serious consequences on the economy, · cumbersome recovery procedures, coupled with intense, repetitive and omnipresent tax control missions, carried out by an administration known by many observers as being harassing, invasive, suffocating and not very reassuring, with in particular unprofessional agents, and the use of manual methods in the processing of taxpayers' files; an unbridled political, economic, financial and social situation, etc. We therefore observe that the obsolete tool used by the tax administration in recovery procedures, or even in control procedures, cannot take into account and control the new behavioral type of taxpayers who use digital technology. This raises the problem not only of the traceability or transparency of tax revenues, but also that of the optimization or maximization of said funds. Thus, digital technology presents itself as a new avenue for securing tax procedures.
This thesis also aims, through the computer tool, to provide more supervision and security for the procedures for collecting and controlling tax revenues, with a view to guaranteeing the best possible traceability, efficiency, reliability and transparency of public revenues, with a view to optimizing them, ultimately for the collective well-being of the Congolese people.
Keywords: Congolese tax law – Reform of tax procedures – Digital – Maximizing tax revenues.

ABSTRACT

The determining factor that emerges from the current observation of congolese tax procedures, if not roughly the legal framework itself, is that the latter has become unsuitable; confronted with the management parameters of a modern State; because it does not keep pace with the evolution of the socio-political-economic and financial environment, which is structural and cyclical, within which it is called to evolve. And for many reasons, a narrow tax base; a tax burden with serious consequences on the economy; cumbersome collection procedures, coupled with intense, repetitive and omnipresent tax inspection missions, carried out by an administration reputed by many observers to be harassing, intrusive, asphyxiating and not very reassuring, with notably unprofessional agents, and the use of manual methods in the processing of taxpayers' files; an unbridled political, economic, financial and social situation, etc. It can therefore be observed that the obsolete tao/ used by the tax authorities in collection and contrai procedures cannot take into account and contrai the new type of behavior of taxpayers who use digital technology. This raises the problem not only of the traceability or transparency of tax revenues, but a/so of the optimization or maximization of these funds. Digital technology, or Information and Communication Technology (ICT), is a new way of ma king tax procedures more secure.
This thesis tends, in fact, through the use of information technology, to provide a better framework and to secure the procedures for collecting and controlling tax revenues, with a view to guaranteeing the traceability, efficiency, flyability and transparency of public revenues, in order to optimize them, for the ultimate benefit of the Congolese people.
Keywords: Congolese fiscal law- Reforms tax procedures-Digital technology- Maximization of tax revenues.