FISCALITE ET CROISSANCE DES ENTREPRISES DE PETITE TAILLE DANS LA VILLE DE MBUJIMAYI

Abstract

This investigatess the impact of taxation on the growth of smell entreprises (SE) in Mbujimayi, Democratic Republic of Congo. Despite their critical rôle in the local economy, SE are experiencing stagnation due to heavy tax burdens and complex fiscal systems. The findings indicate that 58,7% of firms have cut back on investments due to fiscal pressures, while 49,4% view the fiscal impact negatively. Alarmingly, the growth probability for these entreprises stands at a mere 3%. The study recommends fiscal reforms to ease burdens, awareness programs and financial support to revitalize the smell entreprises in Mbujimayi.