Politique fiscale en RDC[Fiscal policy in the 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.