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Taxation policy of the Common Market Kisangani / DRC. By: Patience LIFOKA Yeng


 Mr. President of the Jury;
 Mr. Jury members;
 Dear brothers, sisters and parents, friends and acquaintances;
 fellow students gathered in the audience.

The Tax Policy of the Common Market in Kisangani that abound in the said Town, drew our attention and was the subject of our study.
In this, we left the problem that the seller perform hard labor requirements of the Commune.
So we asked ourselves the question why the people who frequent the local markets of the said Municipality does not pay their taxes easily?

Seeking to find the answer to this question, we hypothesized that:
- a low income vendors;
- belonging to the notable family;
- the multiplicity of taxes;
- and ignorance of the importance of the tax by the vendor population would be the basis for this.
Thus the objective in this work was to highlight the policy used by the municipality deal with difficulties in tax collection.
This work presents a scientific and practical interest. • Scientifically
This work brings an air of originality in his back on previous research conducted within the framework of taxation;
• Practically this work will assist managers of administrative units and the state to devise a better policy of tax levy.
For the realization of this work, we shall use the method structuro Parsonian functionalist according to the scheme by applying the scheme of four functional imperatives LIMS And we have reconciled this method to the technical literature, the interview free to participant observation and content analysis to collect data reliable to develop this work.

In order to achieve a good understanding of the content of this work, apart from the introduction and conclusion, this work is divided into three chapters:
- the first treaty generalities;
- the second door on tax policy Commune Kisangani to local markets.

In this chapter, the issue was to demonstrate the taxation policy be used by the administrative entity in its markets.
this purpose, the municipality before a multitude of problems related to the collection of tax as belonging to the notable family, the low income, the interplay between legal authorities and economic operators etc.. has established the following strategies: •
training of collectors;
• inviting taxpayers so that they express their difficulties in the Commune in turn will develop strategies to market and communication uses coercion, retaliation as a policy par excellence.
Finally, the last chapter focuses on the presentation, analysis and interpretation of data. Thus we present, analyze and interpret the results of the interview.

To further examine the problem in our study, we found it useful to guide our choices on the occasional sampling. And we chose a sample of 50 subjects divided by population within markets.

After compiling and using frequency tables and percentages presented by themes including: the identification of respondents, the margin between the cost of different taxes and taxpayers, we got results following:

Regarding the low income, we saw that 26% of our respondents had incomes that ranged between 100 and 1000 fc fc and only 4% reached an income of 20,000 fc. While 72% of tax paid in these markets amounted to $ 100 k - 1000 fc.
Regarding membership of the notable family, 20% of our respondents did not pay the fee because of belonging to the notable family and 80% paid under duress or fear of reprisal.

Due to the multiplicity of taxes, we made the observation that through, there were a multiplicity of taxes that some had even paid a percentage according to the quantity of goods sold.

In the end, regarding the ignorance of the importance of the tax, we have noted with bitterness that 60% of our respondents do not know the importance of the tax. Analysis of these results against our hypotheses, leads us to say that our assumptions were confirmed.

Thus we suggest that the state comes to show the people selling the importance and usefulness of the tax and also fight prejudice the turn of the tax in the markets.

We dedicate this work to Almighty God, the uncreated creator, master of time and circumstance, he who has everything for today we can reach the end of this first cycle of our university; am he rented.

To my parents, and all my family, friends and acquaintances.

and I say thank you!

By: Patience Lifoka Yenga

University of Kisangani DRC.