Вопросы применения НДС в Демократической Республике Конго // Understanding How Value Added Tax (Vat) is Applied in the Democratic Republic of Congo

A. Tshibola M. and Э. Тчибола М.
Additional contact information
A. Tshibola M.: Financial University
Э. Тчибола М.: Финансовый университет

Review of Business and Economics Studies // Review of Business and Economics Studies, 2017, vol. 5, issue 2, 62-67

Abstract:

This article discusses the tax reform in the DRC with respect to value added tax, which has replaced the sales tax, otherwise known as turnover tax. The author highlights the advantages and disadvantages of VAT from the point of view of different opinions.

В статье представлены результаты налоговой реформы в Демократической Республике Конго с учетом введения НДС вместо налога с продаж. Автор рассмотрел выгоды и недостатки от введения НДС на фоне различных мнений по этому вопросу

Keywords: value added tax; sales tax; НДС; налог с продаж (search for similar items in EconPapers)
Date: 2019-02-25
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://rbes.fa.ru/jour/article/viewFile/62/62.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:scn:00rbes:y:2017:i:2:p:62-67

Access Statistics for this article

More articles in Review of Business and Economics Studies // Review of Business and Economics Studies from Финансовый Университет // Financial University
Bibliographic data for series maintained by Алексей Скалабан ().