Taxation and hunger in Goma city -D.R. Congo: the human cost of food taxation in the context of a security crisis

Fiscalité et faim dans la ville de Goma -R.D. Congo: le coût humain de la fiscalité alimentaire en contexte de crise sécuritaire

Clément-François Wakwinga Wabenga (), Dieu-Merci Kambale Kahandukya and Paul Nahayo
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Clément-François Wakwinga Wabenga: (CURDES) - Centre Universitaire de Recherche pour le Développement Économique et Social (CURDES)
Dieu-Merci Kambale Kahandukya: (CERAD) - Centre des Économistes pour la Recherche – Action et le Développement (CERAD)
Paul Nahayo: (CERAD) - Centre des Économistes pour la Recherche – Action et le Développement (CERAD)

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Abstract: This paper assesses the effect of food taxation on the well-being of Goma households in the context of a security crisis. Using a hypothetico-deductive approach and a computable general equilibrium model on a random sample of 392 households and other secondary sources, it reveals a significant deterioration in well-being: falling real income, high inflation (Fisher index of 1.84), and over-taxation of up to 60% of sales. The indirect utility function shows a decline of USD 36.77, requiring an additional income of over USD 200 per month to maintain the initial standard of living. The study highlights an illegal and oppressive tax system, acting without compensation, and underlines the urgency of tax reforms, pacification of agricultural areas, and policies to support local production to restore market efficiency.

Keywords: Agricultural products; Food taxation; Security crisis; Households; Welfare; Crise sécuritaire Classification; Ménages; Bien-être; Produits agricoles; Fiscalité alimentaire (search for similar items in EconPapers)
Date: 2025-07-13
Note: View the original document on HAL open archive server: https://hal.science/hal-05245548v1
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2025, 6 (7), pp.520-540

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