Politique fiscale en RDC

The objective of this study is to test the relationship between tax pressure and economic growth in the DRC. To achieve this, several analytical models were implemented. These include : (i) an SVAR model that allowed us to extract the short-term dynamics and the long-term relationship between the variables, (ii) a Scully model to determine the optimal tax rate in the DRC, and (iii) a threshold regression model was estimated with the objective of testing the non-linear relationship found in the literature. Our results mainly show three important findings : (i) tax pressure negatively affects economic growth in the short term and slightly less in the long term, (ii) the Scully model suggests that the optimal tax rate is 10 %, which indicates that this rate has already been exceeded by the DRC, and finally, (iii) the threshold regression model contradicts the first two models as it suggests the existence of a threshold of 12.56 %, whose impact on economic growth remains positive throughout the study period.