Décentralisation Fiscale Et Mobilisation Des Recettes Locales En Contexte Post-Crise : Analyse Empirique Du Centre d’Impôts Synthétique Du Sankuru (2020-2024) En RDC

Pierre KASONGO NDJOMBO, Berthold OYANGANDJI DIMANDJA, Grégoire MENGI KAPITA

Abstract


Cette étude analyse la performance de la mobilisation fiscale du Centre d’Impôts Synthétique du Sankuru/Lodja en République Démocratique du Congo sur la période 2020–2024. L’objectif est d’évaluer l’évolution des recettes fiscales, le taux de réalisation budgétaire et la dynamique de croissance, tout en identifiant les contraintes institutionnelles affectant la mobilisation des ressources publiques. L’approche méthodologique combine une analyse quantitative des données budgétaires et une interprétation qualitative du contexte institutionnel. Les résultats révèlent trois phases : contraction (2020–2021), reprise progressive culminant en 2022–2023 (827,40 % de taux de réalisation) et ralentissement marqué en 2023–2024 (33,17 %). Cette instabilité reflète des contraintes structurelles liées à l’étroitesse de l’assiette fiscale, à la prédominance de l’économie informelle et aux capacités administratives limitées. L’étude conclut à la nécessité de réformes structurelles pour assurer une mobilisation fiscale durable.

Keywords


Mobilisation fiscale, performance budgétaire, croissance des recettes, administration fiscale locale, RDC.

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DOI: http://dx.doi.org/10.52155/ijpsat.v57.1.8103

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