| Title: | Fiscalité et financement du processus électoral en RDC: Apport, convergences et perspectives |
| Author: | Mabiala, Grégoire Imembe |
| Year: | 2023 |
| Periodical: | KAS African Law Study Library (ISSN 2363-6262) |
| Volume: | 10 |
| Issue: | 3 |
| Pages: | 389-408 |
| Language: | French |
| Geographic term: | Congo (Democratic Republic of) |
| Subject: | law |
| External link: | https://www.nomos-elibrary.de/index.php?doi=10.5771/2363-6262-2023-3-389 |
| Abstract: | This article analyzes the impact of fiscal policy on the financing of the electoral process in the DRC. It is true that the financing of elections in the drc remains a divisive issue. The Congolese government has taken different steps in each electoral cycle. At one time, the financing of the electoral process benefited from external support; and at another time, the government decided not to accept external funding, meaning that the government organized the elections with its own funds. These different experiences raise questions about the sources of revenue to find the necessary means to organize DRC elections. This article focuses on taxation as a source of state revenue and its impact on the financing of democracy promotion in the DRC. |
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