Taxation of Decentralized Territorial Entities in DR Congo

ISBN-13: 9786204285238 / Angielski / Miękka / 132 str.

Simon Kanduki Zamby

Opis

In this second part of the book devoted to local public finance, Simon KANDUKI ZAMBY discusses the technical know-how of a tax agent and provides advice and secrets for the successful mobilization of local financial resources for the financial empowerment of a Decentralized Territorial Entity. It focuses on the acquisition of the skills necessary for effective tax practice and on the development by the tax agent of the fundamental values and attitudes necessary for the collection of local taxes and duties to make the most of the tax potential of his entity. The book allows the reader to become familiar with the rudiments of local taxation as codified in the Congolese legal framework, the rules of procedure for the collection of taxes, duties and fees, and the notions of ethics and deontology that must be observed by the tax agent in the exercise of his duties. The user of this manual will quickly find answers to his questions through short presentations allowing him a better understanding and a good assimilation of the tax aspects discussed in this book.

O autorze

Kanduki Zamby, SimonSimon KANDUKI ZAMBY has a degree in Economic Sciences, option Mathematical Economics from the University of Kinshasa (1987). He is an expert in public finance, economic analysis and financial decentralization. He has worked as a National Expert at UNDP/Goma and as an Economic Advisor to the Governor of the province of North Kivu.