International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

ISSN: 2319-7064


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Research Paper | Law | Congo (DRC) | Volume 11 Issue 5, May 2022


Value Added Tax (VAT), Myth or Reality?

Dermott ABASI [2]


Abstract: The choice of this subject is motivated by the desire to carry out a critical study on the rules of law which govern the relations between actors around the value added tax (V. A. T.) in the case of taxpayers under the tax center of Lubumbashi. that is to say, to study it in its context, its adoption and its application, because we noted in the interactions, practice, the stakes and the representations between actors tend to show that this law presents weaknesses in its design and in its application. In addition, we mobilized two reading grids on the one hand, symbolic interactionism according to Le Breton (2004) and on the other hand, the social actor of Debuyst (1990). In view of all the above, we prefer to carry out a study which will not only identify the weaknesses but also which will bring about a project to modify the rules of law which govern the relations between actors around value added tax (V. A. T.). This sub-point gives way to the one reserved for the introduction of this research.


Keywords: Value Added Taxes, tax and taxpayer


Edition: Volume 11 Issue 5, May 2022,


Pages: 159 - 165


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