Moise Mwamba

Comparative study of tax revenue collection Moise Mwamba

The Democratic Republic of Congo (DRC), a large country in the center of the African continent, is richly endowed with natural resources, yet it is among the least developed countries in the world. This situation is the subject of several debates in different areas. As for us, we have chosen the Fund for the Promotion of Industries as our field of investigation. We will focus on companies, non-profit associations that have received funding from the FPI/Haut Katanga, and finally on individuals who are employees of the said company. According to Michel (2010), credit is a privileged tool for encouraging private initiative and the entrepreneurial spirit and for achieving national development, job creation and income generation objectives. Because of its capacity to reduce unemployment by coping with the growth of the active population, credit has become a tool taken up by the States of developing countries and all initiatives aimed at supporting it are encouraged.