Section II : La fiscalité et son
comportement
Le comportement de la fiscalité congolaise s'analyse
par rapport à l'évaluation de l'évolution des recettes
fiscales.
Voir détails tableaux en annexe n°03 et 04
2.1. Evolution des recettes fiscales
réalisées de 1995 à 2004
Tableau n° 3 Evolution des recettes fiscales
de la D.G.I. de 1995 à 2004 en dollars américains
|
NATURE
|
1995 en $ US
|
1996 en $ US
|
1997 en
$ US
|
1998 en
$ US
|
1999 en
$ US
|
2000 en
$ US
|
2001 en
$ US
|
2002 en
$ US
|
2003 en
$ US
|
2004 en
$ US
|
|
I. Impôt/Revenus
|
|
|
|
|
|
|
|
|
|
|
|
Revenu de société
|
22.129.390,65
|
9.946.801,44
|
33.081.456,52
|
47.974.641,12
|
13.455.186,47
|
14.968.928,02
|
15.227.311,14
|
34.834.621,56
|
13.257.299,17
|
36.602.991,35
|
|
Reve. Des entrepris
|
44.811,61
|
614.022,637.929,18
|
3.943.857,90
|
1.625.834,77
|
1.625.834,77
|
5.784,08
|
283.893
|
7.624.590,07
|
5.957.397,56
|
3.495.468,93
|
|
Rev. des nationaux
|
15.011.620,92
|
12.905.217,25
|
31.347.154,05
|
53.932.742,84
|
21.031.524,71
|
12.688.206,80
|
14.980.628,01
|
28.703.241,82
|
33.879.112,01
|
31.137.448,45
|
|
!Rev. des Expatriés
|
6.875.420,34
|
4.849.588,81
|
6.367.981,77
|
6.620.262,17
|
6.845.946,41
|
1.148.092,13
|
1.889.469,55
|
3.569.589,45
|
3.168.889,77
|
12.334.542,62
|
|
Professions libérales
|
1.985,73
|
116.158,42
|
|
746.083,73
|
934.514,85
|
211.254,08
|
354.313,84
|
33.283,82
|
44.679,76
|
68.822,84
|
|
Impôt Mobilier
|
2.903.922,49
|
3.058.976,85
|
3.410.168,15
|
2.491.923,42
|
347.189,34
|
416.704,75
|
1.194.029,14
|
3.379.083,73
|
4.142.738,49
|
3.241.534,11
|
|
Impôt Except/Rém.Expt.
|
4.509.565,13
|
3.183.031,62
|
3.723.100,25
|
4.345.214,54
|
1.173.291,14
|
784.718,80
|
1.605.138,02
|
2.786.494,50
|
1.044.593,00
|
2.376.756,25
|
|
Impôt Except/Rev. Locale
|
1.260.830,67
|
1.161.584,17
|
1.273.402.66
|
1.939.339,13
|
1.746.207,64
|
967.808,79
|
934.612,03
|
2.128.686,48
|
2.958.409.56
|
3.450.289,97
|
|
Précompte bic
|
|
|
|
15.913.511,49
|
22.796.509,31
|
|
21.462.019,93
|
|
|
|
|
Sous total
|
52.737.547,54
|
35.835.381,19
|
79.211.192,57
|
137.907.576,34
|
69.956.204,63
|
36.969.511,46
|
57.931.713,78
|
83.063.581,73
|
64.453.119.33
|
92.117.854,74
|
|
2. Impôt Indirect
|
|
|
|
|
|
|
|
|
|
|
|
ICA/Prest. Locales
|
6.602.575,30
|
3.929.269,32
|
4.000.558,89
|
4.987.679,33
|
9.343.968,83
|
2.743.908,98
|
4.284.805,06
|
5.498.349,84
|
13.226.833,82
|
29.762.714,21
|
|
ICA/ Prest services
|
11.111.958,21
|
9.442.187,31
|
9.484.576,90
|
7.283.759,67
|
7.840.058,70
|
5.764.898,32
|
10.185.383,71
|
25.779.031,83
|
41.674.851,31
|
47.152.846,87
|
|
ICA/Travaux immob.
|
110.508,55
|
117.296,13
|
997.610,61
|
2.398.749,29
|
136.924,59
|
191.725,96
|
11.364.747,69
|
19.0113.507.2
|
13369690.269
|
4919357.206
|
|
ICA/Export. Prod. Miniers
|
|
|
|
|
13.551,62
|
0,00
|
43.084,79
|
434.912,66
|
934.677,02
|
780.576,49
|
|
ICA/ Export hors Prod. Miniers
|
5.451.170,59
|
3.671.342,18
|
675.144,09
|
395.687,89
|
229.111,62
|
88.087,09
|
2.485.017.113
|
298.136,22
|
205.663.25
|
111.558,87
|
|
Sous total
|
22.285.212,66
|
17.160.094,95
|
15.158.090,48
|
15.065.876,18
|
17.563.615,46
|
8.788.620,16
|
14.527.123,32
|
32.200.546,05
|
57.379.615,66
|
82.726.863,65
|
|
3. Autres Impôts
|
|
|
|
|
|
|
|
|
|
|
|
Immatriculations
|
102.419,44
|
475.710,60
|
835.003,94
|
10.611,68
|
468.656,54
|
986.206,92
|
1.073.409,75
|
534.843,50
|
934.443,22
|
983.234,54
|
|
TSCR
|
49.590,01
|
61.842,39
|
890,96
|
6.544,53
|
13.928,02
|
399.711,13
|
|
61.123.99
|
120.024.02
|
123.623,46
|
|
Ventes des imprimés
|
41.877,62
|
7.775.674,74
|
234.131,38
|
286.529,63
|
182.521,48
|
2.227.597,20
|
335.022,62
|
550.206,82
|
545.280,75
|
114.159,29
|
|
Majoration et pénalités
|
9.337.982,31
|
5.898.108,92
|
12.378.985,49
|
1.684.481,89
|
517.765,32
|
5.901.067,31
|
384.821,92
|
1.009,76
|
|
|
|
Divers
|
|
|
|
|
8.578,20
|
|
43.058,56
|
|
|
|
|
Sous total
|
9.531.869,38
|
14.211.336,65
|
13.449.011,76
|
1.988.167,72
|
1.191.479,56
|
9.514.582,55
|
1.936.312,85
|
1.147.187,17
|
1.903.747,99
|
1.226.017,31
|
|
4. Impôts Réels
|
|
|
|
|
|
|
|
|
|
|
|
Terrains
|
52.098,04
|
9.262,69
|
|
21.923,43
|
19.976,77
|
|
|
|
|
|
|
Bâtiments
|
|
119.874,54
|
163.002,15
|
283.719,32
|
248.684,81
|
|
|
|
|
|
|
Amendes/Bat/ terrain
|
|
1.709,41
|
|
25.347,04
|
33,76
|
|
|
|
|
|
|
Véhicules vignettes
|
103.431,39
|
109.855,83
|
188.659,03
|
6.357,20
|
62.518,65
|
|
|
|
|
|
|
Bateaux
|
0,00
|
0,00
|
|
|
32.362,00
|
|
|
|
|
|
|
Amendes Vehi/bateau
|
0,00
|
9.653,55
|
|
470,76
|
381,41
|
|
|
|
|
|
|
Sous total
|
155.529,43
|
259.356,22
|
351.661,18
|
336.817,75
|
363.857,40
|
|
|
|
|
|
|
Total
|
85.710.159,00
|
67.466.169,00
|
97.046.783,28
|
118.982.842,70
|
89.075.257,05
|
55.272.714,37
|
74.295.149,95
|
116.411.314,95
|
12.3.735.822,98
|
176.670.725,70
|
Source : Bureau d'étude / D.G.I. Rapports annuels
d'activités
|
1995 en NZ
|
1996 en NZ
|
1997 en NZ
|
1998 en FC
|
1999 en FC
|
2000 en FC
|
2001 en FC
|
2002 en FC
|
2003 en FC
|
2004 en FC
|
|
I. Impôt/Revenus
|
|
|
|
|
|
|
|
|
|
|
|
Revenu de société
|
137.397.648.360,00
|
565.435.461.161,00
|
4.260.370.181.390,00
|
79.939.085,76
|
118.356,00
|
1.060.948.801,00
|
4.415.068,94
|
2.138.3997.723,42
|
5.328.374.329.30
|
14.669.016.573.85
|
|
Reve. des entrepris
|
278.227.714,00
|
34.904.704.854,00
|
1.021.152.951,00
|
6.571.563,38
|
14.301.440,00
|
410.007.835,00
|
82.312.890,00
|
2.656.671.129,26
|
2.394.397.515,75
|
1.353.211.316,04
|
|
Rev. des nationaux
|
93.204.618.477,00
|
733.609.443.331,00
|
2.604.530.031.887,00
|
29.355.064,16
|
185.001.019,00
|
899.298.719,00
|
4.343.543.880,74
|
10.001.216.221,47
|
13.616.694.349,68
|
12.410.687.249,29
|
|
!Rev. des Expatriés
|
42.688.323.431,00
|
275.679.523.846,00
|
820.095.682.394,00
|
11.031.196,75
|
60.219.460,00
|
81.373.026,00
|
547.840.444,08
|
1.243.770.169,13
|
1.273.640.331,99
|
4.852.861.068,95
|
|
Professions libérales
|
12.329.072,00
|
6.603.136.596,00
|
|
1.243.182,86
|
8.220.336,00
|
14.973.000,00
|
102.818.112,54
|
11.597.249,39
|
17.957.691,22
|
27.394928,46
|
|
Impôt Mobilier
|
18.029.964.221,00
|
173.890.470.673,00
|
439.175.907.888,00
|
4.152.237,00
|
3.054.005,00
|
29.534.674,00
|
346.201.638,94
|
1.117.391.294,19
|
1.665.049.655,56
|
1.290.849.684,75
|
|
Impôt Except/Rém.Expt.
|
27.999.128.100,00
|
180.942.482.843,00
|
479.476.629.549,00
|
7.24.335,09
|
10.320.700,00
|
55.618.097,00
|
465.400.209,48
|
970.912.524,54
|
419.842.870,86
|
929.778.406,29
|
|
Impôt Except/Rev. locale
|
7.828.284.615,00
|
66.031.365.391,00
|
163.994.192.101,00
|
3.231.478,00
|
15.360.284,00
|
68.524.254,00
|
27.985.191,28
|
741.709.032,69
|
1.189.044.113,50
|
1.373.113.018,03
|
|
Précompte bic
|
|
|
|
26.516.333,00
|
200.526.472,00
|
|
6.222.784.873,65
|
|
|
|
|
Sous total
|
327.438.523.990,00
|
2.037.096.588.695,00
|
8.768.66.778.120,00
|
169.280.476,00
|
615.360.480,00
|
2.620.278.406,00
|
16.796.955.427,63
|
28.942.265.344,08
|
25.905.000.857,86
|
36.906.912.225,68
|
|
2. Impôt Indirect
|
|
|
|
|
|
|
|
|
|
|
|
ICA/Prest. Locales
|
40.994.274.716,00
|
223.363.080.448,00
|
515.208.929.522,00
|
8.310.860,00
|
82.192.984,00
|
194.479.320,00
|
1.242.353.710,00
|
1.915.617.939,30
|
5.316.129.691,50
|
11.874.619.886,90
|
|
ICA/ Prest services
|
68.992.221.452.00
|
536.750.187.412,00
|
1.221.464.012.346,00
|
12.136.768,00
|
68.964.037,00
|
408.597.192.00
|
2.953.191.352.63
|
8.982.318.892,17
|
16.749.958.246,95
|
18.711.651.337,58
|
|
ICA/Travaux immob.
|
742.008.414,00
|
6.667.788,00
|
128.502.278.814,00
|
3.996.983,00
|
1.24.439,00
|
13.518.911,00
|
3.295.140,91
|
66.242.214,18
|
537.5351.136,51
|
1.990.818.556,80
|
|
ICA/Export. Prod. Miniers
|
|
0,00
|
0,00
|
0,00
|
119.205,00
|
|
12.492.117,47
|
151.538.823,97
|
375.665.435,31
|
301.474.873,31
|
|
ICA/ Export hors Prod. Miniers
|
33.845.397.337,00
|
208.700.965.132,00
|
86.947.916.863,00
|
659.326,00
|
2.015.350,00
|
6.243.326,00
|
720.515,91
|
103.881.813,26
|
82.672.239,22
|
42.803.326,58
|
|
Sous total
|
144.573.951.919,00
|
975.482.043.780,00
|
1.952.123.137.545,00
|
25.103.937,00
|
154.496.015,00
|
622.908.749,00
|
4.212.052.897,89
|
11.219.799.682,88
|
23.061.776.767,48
|
32.921.367.981,18
|
|
3. Autres Impôts
|
|
|
|
|
|
|
|
|
|
|
|
Immatriculations
|
635.905.000,00
|
27.042.225.000,00
|
107.535.172,00
|
17.682,00
|
4.122.739,00
|
69899.130,00
|
311.228.765,08
|
186.358.270,74
|
376.777.225,20
|
397.978.371,25
|
|
TSCR
|
307.896.000,00
|
3.515.490.000,00
|
114.740.983,00
|
10.905.00
|
122.516,00
|
28.330.221,00
|
|
21.297.741,55
|
48.240.061,13
|
47.982.847,02
|
|
Ventes des imprimés
|
260.011.041,00
|
442.015.682.988,00
|
30.152.430.983,00
|
4773.438,00
|
1.605.526.00
|
157.884.825.00
|
97.137.813,57
|
191.712.401,56
|
340.137.199,55
|
44.382.903,15
|
|
Majoration et pénalités
|
57.977.954.714,00
|
335.283..654.239,00
|
1.594.218.218.341.00
|
2.806.815,00
|
4.554.454.00
|
418.248.400,00
|
111.576.824.80
|
351.835,19
|
|
|
|
Divers
|
|
|
|
|
75.457,00
|
|
12.484.573,18
|
|
|
|
|
Sous total
|
59.181.766.779,00
|
807.857.052.227,00
|
1.732.020.736.479,00
|
3.312.840,00
|
10.480.692,00
|
674.362.582,00
|
532.427.976,63
|
399.720.249,03
|
765.154.485,88
|
490.311.121,43
|
|
4. Impôts Réels
|
|
|
|
|
|
|
|
|
|
|
|
Terrains
|
323.467.938,00
|
526.558.000,00
|
0,00
|
36.530,00
|
175.723,00
|
|
|
|
|
|
|
Bâtiments
|
|
6.814.383.000,00
|
20.992.108.202,00
|
472.755,24
|
2.187.523,00
|
|
|
|
|
|
|
Amendes/Bat/ terrain
|
|
608.7876.416,0
|
0,00
|
42.235,22
|
297,00
|
|
|
|
|
|
|
Véhicules vignettes
|
642.188.000,00
|
6.244.860.000,00
|
24.296.309.336,00
|
8.926,50
|
540.937,00
|
|
|
|
|
|
|
Bateaux
|
|
0,00
|
0,00
|
0,00
|
284.668,00
|
|
|
|
|
|
|
Amendes Vehi/bateau
|
|
548.765.348,00
|
0,00
|
784,42
|
3.355,00
|
|
|
|
|
|
|
Sous total
|
|
|
|
|
0,00
|
|
|
|
|
|
|
Total
|
965.655.938,00
|
14.743.352.764,00
|
45.288.417.538,00
|
581.231,99
|
3.201.503,00
|
0,00
|
0,00
|
0,0
|
0,00
|
|
|
Provinces
|
532.159.898.626,00
|
3.935.179.037.468,00
|
12.498.096.069.682,00
|
198.258.484,99
|
783.538.690,00
|
3.917.549.737,00
|
21.541.436.302,15
|
|
|
|
|
D.U.K. Ouest
|
|
|
1.432.489.326.849,00
|
43.818.412,00
|
|
|
|
|
|
|
|
D.U.K. Est
|
|
|
|
16.693.463,00
|
|
|
|
|
|
|
|
Total générl
|
532.159.898.626,00
|
3.835.179.037.466,00
|
13.930.585.396.531,00
|
258.770.359,99
|
783.538.690,00
|
3.917.549.737,00
|
27.541.436.32,15
|
40.561.785.275,98
|
49.731.932.111,22
|
70.318.624.328,29
|
Tableau n° 4
Evolution des recettes fiscales de la D.G.I. de 1995 à
2004 en monnaie locale
Source : Bureau d'étude / D.G.I. Rapports annuels
d'activités
Commentaires
Chiffrés à 85.710.150 de dollars en 1995, les
recettes fiscales réalisées au cours de la période sont
tombées de 67.466.169 de dollars en 1996, 55.075.257,05 de dollars en
2000 pour osciller autour de 74.295.149,95 de dollars en 2001, soit des chutes
respectives de l'ordre de 78,71 %, 64,25 % et 86,68 % en termes réels
tandis qu'en 2002 un début d'accroissement de l'ordre de $us
116.411.314,95 et finir à $us 176.670.725,70 soit respectivement
135,81% et 206,12% par rapport à l'année 1995.
Ces contre performances sont liées à la
réduction de la taille de l'économie et sont imputables entre
autres :
- au rétrécissement de l'assiette fiscale,
consécutive à la guerre d'agression et à
l'émergence du secteur informel ;
- aux dégrèvements fiscaux octroyés de
manière intempestive, à l'inefficacité constatée
des services générateurs des recettes et à la fraude
généralisée.
Tandis que pour 2002 et 2004, c'est suite
au Programme Economique du Gouvernement.
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