Taxation of an Administrative Entity Under Occupation in Difficulty

The book describes the reduction in tax revenues generated by tribal conflicts in the Democratic Republic of Congo. This booklet is interesting for several reasons.Firstly, by analyzing tax legislation in a country such as the DRC, which is plagued by constant conflict, it breaks new ground in a field of unquestionable complexity.Secondly, his work covers a vast field, covering government taxes, parafiscality and local taxation.Thirdly, the author advocates securing tax revenues and citizen security, the main source of a country’s balanced budget.The book deals with the mechanisms for protecting public revenue, integrating qualitative analysis through field surveys and statistics in terms of citizen satisfaction or improvement in an environment of socio-political and economic tension.It’s a safe bet that this book will quickly become the bedside reading of all tax administration executives, tax consultants, students and ordinary citizens.Professor BEGNI BAGAGNA