GENERAL INTRODUCTION

1. Problems

Decade 80 marks the beginning of the economic crisis and the setting of the African continent (in prey with difficulties without equivalents) under administration of the International Monetary International Monetary Fund and the World Bank. Implicit in the year, the abstract sector became extensive at the point to compete with, with its advantage, the formal sector. The divisibility of the products, and their evolutionary request because of the weakness purchasing power to them, is a factor which reinforces the couple purchasing salesman/. This relation beyond its economic function, supports a user-friendliness absent in the formal sector or the prices do not give place to negotiations. The unceasingly increasing fall of the purchasing power of the employees exerting in the modern sector encourages the households to seek complementary incomes in the abstract sector to join the two ends of the month. Adoption and the implementation of the policies of structural adjustment with its perverse effects (reduction of the wages, reduction in manpower of the Public office, privatization of the government enterprises...) contributed to the devalorization of the public sector and thus to the swelling of the number of agents operating in the abstract sector. In short, there is an unfolding of the formal sector in abstract sector where each activity called «regulates some» has a counterpart. All occurs as if the saving in these countries posts two faces with the image of the Janus god. The abstract one and the formal one is thus closely dependant, would be this only by the currency of which they make a common use ^(1(*)).

If the practice of the abstract economy gets easy profits, the extent of the consequences is important on the company. Tax avoidance and the moonlighting largely penalize the individuals who respect the laws and must support an additional tax burden. The moonlighters do not profit from any social protection, the consumers of any guarantee. The companies have to face an unfair competition prejudicial with employment, on behalf of those which do not respect the tax and social general obligations ^(2(*)).

The actors of the abstract economy are discriminated until in the economic language: the investment terms and investors in general cover only the operators of the economy known as modern, and of course the investments external.

In Kinshasa, the 3/4 of the economic activities are abstract. Undoubtedly, the statistics are random since, by its nature, this sector escapes any control ^(3(*)). It would seem that nearly 90% of the working population town of Kisangani (3rd city of Congo) occupy of abstract employment... ^(4(*)). The importance of the abstract sector especially in the form of the small trade is not to show in Democratic Republic of Congo.

Indeed, of the politician to the man in the street, of the intellectual to the illiterate, the State to the individual, of the townsman to the peasant, everyone is either an operator, or recipient of the goods and services provided by this sector. The abstract one acts thus at the same time like valve of safety and shock absorber of the social shocks ^(5(*)).

This sector of small trades and services is made up mainly of the hairdressers, shoe-makers, quados, washers of vehicles, chargers of cars (Dockers), commercial peddlers, tailors, fitters, salesmen of the products tanker, shoeshiner, tradesman, traditional medical product sellers, push-pushers, etc

It is thus clear that for the moment, the abstract sector became a source of regulation for the employment appropriatenesses as well for the new researchers of employment as for the workers recycled or reconverted in Africa. One thus includes/understands that the abstract economy rests on a social compromise, a dumb consensus around the tolerance of the non-observance of the law ^(6(*)).

Paraphrasing the professor Nyabirungu mwene Songa, it is necessary to speak about the criminalisation of the Congolese economy which means that this one does not function any more according to standards' contained in our laws, and that it is the violation of these laws which became the regulating standard of the production, circulation, the exchange, the distribution and the consumption of the richnesses ^(7(*)).

Mr Bosekota W' Atshia increases : « For several years, the economic activity as a R.D.C has been in continuous regression. It is of a very deep structural crisis and not about a simple phenomenon of the economic situation » ^(8(*)).

By what precedes, we note that the major part of the activities of the sector known as abstract concern the ordinance-law n° 90-046 of August 08 1990 which repealed the ordinance-law n° 79-021 of bearing 2 February 1979 regulation of the small trade. Then, how to explain the frequent distorsions with the law as well as the acts posed apart from any regulation? The Congolese State it failed in the doctrines of Colbertisme ^(9(*))? The aforesaid regulation is it conforms to the socio-economic evolution of the country on the one hand ? In addition, which are the reasons which push the actors of small activities not to be made record with close to the tax services and finally we will see which between the reform of the above-mentioned ordinance-law as well as the formalization of the abstract economy can contribute best to the blooming of Small and Medium-sized companies ?

As assumption, one could affirm that one of the fundamental obstacles that meets the institutional action to frame the abstract activity would find its base in a fight structural speed between an official economy and an abstract economy, uncontrolled and out the law.

In the dialectical one of the right writes considered intangible and of the common law, heterogeneous and malleable, the function of the national State is not clearer, as well it is true as its action remains heavily mortgaged by « Juridicity » of a normative arsenal and against nature which develops the administrative imitation unsuited to the urban sociological context and with the phenomenon of the abstract economy.

Opiner can also that the reform of the juridico-institutional framework generally ignores the abstract activities which are not solum confused with capitalism, but also constrained to conform to their logic. The idea of a formalization of the abstract economy would be possible.

2. Delimitation of the subject

The abstract economy covers a long string with illegal activities to various degrees. We have, on the one hand, the licit producing activities not declared i.e. not recorded by the government (personal production, domestic industry, etc) and, on the other hand, the whole of the producing illicit activities of good or services. Thus, fraud and tax avoidance, in all or partly, illegal work,... concern the first category. Traffics of narcotics, weapons, procuring..., of the second ^(10(*)).

The present study will be limited to the analysis in Congolese right of the activities of the first category and not to those of the second which from their nature illegal and are prohibited.

We will proceed by a diachronic study of the phenomenon abstract economy of the period going from 1990 to our days. Because, paraphrasing Harold Lubel ^(11(*)), contrary to the Seventies where the actions of the authorities which aimed the abstract sector directly were generally hostile, of the type of the police harassing whose the merchants of streets and the craftsmen of the center of the cities are victims. These last years, this harassing decreased in many cases as the contribution of the abstract sector to the production had been suddenly recognized.

Nevertheless the attitude of the authorities remains still hostile : maintaining because of its productivity, they primarily regard the abstract sector as a potential source of increase in the its actor and tax collection like defrauders (even if, actually, it is already of important taxpayers for municipal finances by the commercial licenses and the royalty).

3. Interest of the study

As of aucuns know it, the vertiginous progression of the activities of the abstract sector is not without annoying consequences on the Congolese economy. The present study will have, on the one hand, the merit to place at the disposal of any eager intellectual of cogiter on the abstract economy a judicious working tool (theoretical interest). In addition, this work will allow the legislator and the decision makers policy to become aware of the insufficiencies whose fact shows the legislation into force at the same time decayed, obsolete, etc (how to explain for example that the majority of citizens exert illegally, to sky open and in all impunity their activities to the detriment of the Treasury ?) (practical interest). This reflection will enable us to appreciate light the lata in order to make to the legislator effective proposals for a regulation of light ferenda.

4. Working methods

Any scientific work requires the use of a methodological step which can make it possible to the researcher to collect, to interpret and analyze the data which it will have collected.

Within the framework of the present report, we estimated that our objective could be achieved only following the use of the methods exegetic and sociological.

The first enabled us to expose and analyze the legislation on the small trade, on the one hand and, on the other hand, to see up to what point this regulation contributes to the blossoming of the activities concerned with the abstract economy.

On a purely complementary basis, the recourse to a method of social sciences was dictated by an analysis that we want meticulous in comparison with the complexity and delicacy which characterize the life in company.

Considering the configuration of our topic of investigation, arsenal of the methods in social sciences, we retained to exploit the applicants of the dialectical one.

As the specialists note it on the matter, «  the dialectical one is initially associated the concept of totality, by denying insulation between the sets and their parts and by stressing that social reality is made of the whole of the interactions between its various elements. It tends then and finally to privilege the research of contradictions within this reality, while highlighting, behind the apparent unit of reality, tried them, the oppositions, the conflicts, the fights, the opposites and the contradictory ones » ^(12(*)).

In the light of what precedes, our reading of « the abstract economy and need for one reform regulation of the small trade in Congolese right » account will thus hold, of the relationship between the commercial activity and the general situation of the country without forgetting the influence of the variables likely to involve oppositions, the contradictory ones, conflicts which would be able to justify the deviating behavior of certain social actors with respect to the laws enacted as regards small trade.

An efficient use of the aforesaid methods obliges us to make recourse to certain techniques likely to support us the harvest of the data necessary to the drafting of this work.

Thus, we made recourse to the documentary technique and that of interview. The first, in its primarily written form, us made it possible to have accesses to scientific works having milked on our subject of memory. The second enabled us to obtain on behalf of sufficiently well informed people of information necessary to the drafting of this work ^(13(*)).

5. Subdivision of work

Put aside the present introduction as well as the conclusion taken again in fine of this work, our essay comprises three chapters which are arranged in the following way :

First draft of the abuse resulting from the exercise of the abstract economy by describing this economy juridically, by presenting these characteristics, these categories of activities, their contribution like their consequences on the level of the economy.

Lastly, the second chapter as for him presents the possibilities of one reforms ordinance-law of August 08, 1990 on the small trade, but it insists much more on the interest of the formalization of the abstract economy for purposes of promotion of Small and Medium-sized companies.

CHAPTER I :

ABUSES RESULTING FROM THE EXERCISE FROM

ABSTRACT ECONOMY

The key concepts in connection with the abstract economy will be elucidated throughout the developments which follow. This step is binding on us because, as Emile Durkheim notes it :  « Actually, the words of the usual language, as the concepts which they express, are always ambiguous and the scientist which would employ them such as it receives them use and without their making undergo of another development would expose itself to most serious confusions ^(14(*)).

The theoretical clarification of these elements will enable us to draw up relationship, to make connections and bringing together between them, i.e. to examine these realities up to what point are supplemented or excluded in order to align suggestions able to make safe at the same time the rights of the authorities and those of the people who deliver to the exercise activities known as abstract. This analysis will be done by juridically describing the abstract economy (section 1) by showing its characteristics (section 2) followed consequences which it generates (section 3).

Section 1. Legal description of the abstract economy

Paragraph 1. Definition of the abstract economy

Since the International Labor Organization published his report on the employment picture in Ghana and Kenya in 1972, identifying for the first time a type of activity of work which corresponded neither to the activities of the «traditional» sector nor to those of the «modern» sector of the economy, numbers studies and work was born on what the International Labor Organization called the sector not structured of the economy. These studies made it possible to arrive at a consensus, neither on the manner of calling this phenomenon, nor on that to define it.

In this work, we have instead of the concurrent name of abstract sector chosen abstract the economy term, which was essential the most ^(15(*)) among the various names used in particular by MacGaffey (economy nonformal, underground, abstract sector, marginal sector, abstract economy, sector not regulated of the economy, economy to the black, economy occult, invisible, occults...)^(16(*)). Other authors, H. Jospin, Mr. Lubell and J. Mouly call it sector not structured; A. NR. Bump, K. Binder ^(17(*)), D. Mazumbar and S.V. Sethuraman prefer speech of abstract sector. Mr. Penouil on the other hand proposes the name of sector of transition ^(18(*)).

This choice was justified on the one hand, by the concern of avoiding adding to the determining traditional trilogy known (primary sector, secondary and tertiary) ^(19(*)), a fourth sector which would be the abstract sector. In addition, it is difficult to speak about a quite singular «sector» because of its heterogeneity and the diversity of the activities which constitute it.

Indeed, all the activities of the three traditional sectors are represented there: «Traditional Banks (protective sackings), repair shops, medicine of proximity are côtoient there. From where the embarrassment that test certain intelligences to apply the concept of «sector» has that of the abstract one. An author ^(20(*)) however admits the addition of a fourth sector. Beside the primary sector (basic activity) of the secondary industry (activity of transformation-production) and tertiary sector (activity of production of services), one can add according to the level of development a new classification of the public sector and private sector.

As regards the definitions, there are some as much as studies on this sector. The majority are the generalizations made from what is the «formal one» and indicate a phenomenon which is not a homogeneous reality.

It is under the terms of this design which at the time of its definition of the abstract economy G. Fields will attest that the formal sector by definition is protected by barriers obstructing the access to this sector while the abstract sector is characterized by the freedom of access to its activities ^(21(*)).

The professor Buabua wa Kayembe is of this opinion when there affirms that for a few years, abstract the sector term has become a very used expression but, his use remains marked by the absence of an acceptable definition in a general way. This is why it suggests leaving the definition of the formal sector to try to apprehend the notion of the abstract sector ^(22(*)). For this author, the legislation and the economic regulation into force in our country enact a certain number of obligations for the economic operators. Being particularly the exercise of the trade, the following conditions must be of strict observation: - to be registered with the register of trade; - to be made up in the forms of the commercial law; - to hold a regular and rigorous accountancy; - to preserve carefully and in the order, the files and the inventories; - to have a national identification number; - to be holder of a license (small trade); - to have an inalienable account in deposit in a bank whose amount is fixed by the President of the Republic (foreigners); - etc ^(23(*)).

It gets clear by what precedes that the respect by the economic agent of the aforesaid conditions places it in a regular situation with respect to the forms enacted by the legislator. This is why such a company is in the formal sector ^(24(*)). It is thus obvious that an activity undertaken in margin of light the lata, and who would be withdrawn from control the authorities does not form part of the formal economy, but rather of that known as abstract.

This author let us think we it, makes one of the errors reproached the report/ratio of the international Office of work in Kenya which to define the abstract economy put forward seven points of locations which characterizes it: «accessibility to the activity; the use of the local resources; the family property of the company; the scale of the reduced activity; the use of techniques which privilege the recourse to the labor, qualifications acquired out of the official system of formation, the competitive market and without regulation».

This report/ratio as V.E underlines it. Tokman, presented a defect: it missed the conceptual framework defining the abstract sector. This stage, this one was simply described in opposition to the structured activities of the sector formal and characterized by the impossibility of access to the sources of production and distribution ^(25(*)).

There also exists of definitions known as negative, i.e. those which define it «that is not the abstract sector». Under the feather of G. of Villers we read: » The abstract sector covers the activities carried on more or less in margin with the laws and the official institutions and concerning standards and with the specific values compared to those of modernity; moreover in fact atypical, composite, ambiguous forms cultural underlie practices and institutions indifferent or rebels to the legal and institutional framework formally legitimates " ^(26(*)).

In the same tread, David Turnham, Bernard Salome and Antoine Schwarz affirm that the abstract sector would be only the simple urban transposition of the rural under-employment ^(27(*)).

It is thus very difficult like attested it the participants in the World Conference of Work to work out a synthetic definition, since some are contradicted ^(28(*)).

However, we note that each definition answers to a certain extent with one of the following prospects:

A. Prospect centered on logic for the production of the abstract economy

This prospect considers that the fundamental element of the abstract sector is its logic of production, according to which, the principal objective of the activity is to guarantee the survival of the family group. This logic is different from that of the «formal» sector of the economy whose objective is accumulation ^(29(*)).

The abstract economy thus emerges on the one hand from the existence of a «surplus» of labor which does not find a place in the formal economy: men and women remain with the variation of the urban modern sector; and in addition, of the inequitable distribution of the resources and poverty that this one generates.

B. Perspective centered on its nonlegal character

According to this prospect, the principal characteristic of the abstract economy is its nonlegal character, around whose all its other characteristics are defined. The abstract one is known as not legal because it respects neither the tax payments (it escapes any imposition), neither those of work (overtime, minimum wage, safety, hygiene, regulation relating to fair competition etc), nor other laws in matter social (social security, pension etc).

From this point of view of not - legality, the abstract economy does not emerge from reasons structural but from the existence of a defective tax system as well as «inappropriate» standards and laws. Thus certain recent studies with clear néo-liberal tendency, support that the laws must reflect the context present and conclude that the disordered state of the markets and the reduced presence of the State will allow the integration of the abstract economy in that formal.

Guy Ladreit increases: «The right must remain copied on the interests of the States. But instead of remaining an oligarchical right, establishes by some, although applying to all, and which at the same time the character of a right of confiscation it has must become a right to the definition of which all those take part which will have to apply it i.e. a right of participation» ^(30(*)).

C. Perspective centered on the recent evolution of the organization of work

According to this prospect, the abstract economy is the result of the emergence of new forms of organization of work which bring a new division of the labor.

Let us be all, the abstract economy escapes any evaluation; it is very difficult to define it in a strict way because of diversities of national situations. What one knows it is that it is with the edge of legality does not discharge all its obligations towards the State and the tax department and of this fact even competition in an unfair way the organized circuit ^(31(*)).

After having determined the notion of the abstract economy, let us see now what it is of these characteristics.

Paragraph 2. Characteristics of the abstract economy

In this section, we will treat in turn general characteristics of the abstract economy (paragraph 1) as well as those particular (paragraph 2).

A. General characteristics

In spite of the sour controversy and the lack of consensus on the definition of the abstract economy, the scientists agree on specificities of this saving generally made up in microphone-companies in which prestent a maximum of 10 workers on the one hand in many cases, they are family companies in which the women offer their labor without perceiving wages and where the benefit are controlled by the husband or the man of the house ^(32(*)).

In addition, in these activities, one generally makes recourse to the resources most available, i.e. those local. One privileges there in the same way the intensive use of labor rather than to resort to more expensive technologies. These activities are relatively «invisible». On the one hand, they are subjected to no type of regulation. In addition, they are not entered in the national economy ^(33(*)).

There is of the same consensus not to regard the domestic or reproductive activities as clean with the abstract economy.

Indeed, according to the report/ratio of the C.M.T, the presence of the woman prevails in the abstract one where it carries on for various reasons the activities suitable for the responsible production work while remaining exclusive reproductive work. This situation concludes the report/ratio is common to that of the woman who carries on a formal activity ^(34(*)). The punishable or criminal activities are not regarded either as belonging to this sector ^(35(*)) because illicit.

After having shown the general characteristics of the abstract economy, let us examine now what it is those particular.

B. Characteristic particular

When we analyze the type of activities carried out within the abstract economy, one can perceive how expresses itself, here also the division of the roles: the women carry out the intensive activities in labor, less remunerated or which are comparable with the reproductive activities ^(36(*)).

In the sector of the services, the women generally exert the trades of saleswomen, of small commercial, chambermaids, hairdressers, washing machines, of personnel of service domesticates... The men work primarily in the transport which can be better remunerated ^(37(*)).

On the other hand, in the sector of manufacturing production, the women are minority while they are numerous to work in residence, manufacturing clothing, foodstuffs, etc or to work in subcontracting in small companies or workshops of fortune.

Lastly, in the agricultural sector, the participation of the women is very important. They can become majority even there as in certain African countries, where they combine the activities of other sectors like the sale and the artisanal transformation with the agricultural work. In much of African countries in general and in Democratic Republic of Congo in particular, the women complete especially extremely unstable seasonal work whose principal characteristic is the contract signature at duration limited to one me or even a day.

After having defined the abstract economy and having shown its characteristics, let us pass to its categories of activities like to their contribution to the national economy.

Section 2: Categories and contribution of the activities of the abstract sector

In this section, we present successively the categories of activities which the abstract economy (Paragraphe1) for finally finishing by the appreciation of the contribution contains of the aforesaid activities to the national economy (paragraph 2).

Paragraph 1: Category of activities

This section will have the merit to analyze trinomial activities in fact concerned with the abstract economy: «the primary sector, secondary and tertiary».

A. The primary sector

The primary sector is that which includes/understands the activities close to nature. It is consisted of the producing economic activities of raw materials, in particular agriculture, fishing and the mines.

The susévoquées activities are known as economic activities of survival insofar as they make it possible the family grouping to be maintained in life in an urban environment where the capacity of employment limited of the formal sector as well as the reasonableness of treatment which it grants do not make it possible to solve the daily needs.

Let us underline nevertheless, that these activities carried on journalièrement are, because badly organized, considered with bottoms of the range, precarious, not protected and little developed. Consequently, they can only with difficulty contribute to the reduction of poverty and social exclusion. In spite of the impact that they can have on the improvement of the standard of living of certain layers of the population, they cannot at present claim to upwards draw the unit from the economy.

Nevertheless, that does not prevent us from analyzing some one of the activities included/understood in this sector.

1. Agriculture

Although regarded as priority of the priorities, although it offers real potentialities; agriculture occupies only one place very reduced in the Congolese economy. The use of the inappropriate techniques, the lack of adequate instruments of work as well as the rarefaction of the rains due in particular to the anarchistic deforestation make that the production of the principal food crops : « the cereals, the manioc, the potato, the coffee, cotton, the banana, the cane with sugar, etc are falling.

The activities of the primary sector being close to nature, their enumeration proves to be nonexhaustive. It includes inter alia fishing and the breeding which we clarify below.

2. Fishing

Fishing only can with it, to make safe the economic health of the country because the DRC lays out of one of the full of fish Lakes of the world in occurrence Tanganyka. But unfortunately its potential is used only to 10 and 40% ^(38(*)). Having the full of fish lake of Africa, this activity can with it only make safe the economic health of the country. But unfortunately, it until is today undertaken in a traditional way because the required objective remains survival and not accumulation.

3. The breeding

This reasoning mutatis-mutandis applies to the other activities in fact the breeding whose potential capacities vary between 30 and 40 million bovines with a load cattle of 1/6 to 1/12 during all the year ^(39(*)).

In short, the aforesaid activities continue to be confronted with the inorganization of the collection and the difficulties of routing towards the cities.

It is accordingly that Lacroix estimates that the creation of transportation routes intended to break the bulk-heading of the markets must take precedence over the encouragement of the agricultural productivity ^(40(*)). Moreover, they remain insufficient vis-a-vis the needs growing for the domestic market characterized by the recourse unceasingly to the importation. This situation is calamitous in measurement or it undermines the process of development economic. What happenhappens then extractive activities ?

4. Extractive activities

Of entry of play, it sied to stress that qualified geological scandal, the Democratic Republic of Congo (DRC) is one of the countries whose basement abounds a multitude in precious substances.

Thus, following the example liberalization of the trade in the basin of Congo intervened in 1885 ; that of the artisanal exploitation of the precious substances will be proclaimed ^(41(*)). This freedom goes to long being transformed into libertinage insofar as, a myriad of individuals going from the intellectual to the man in the street, of the national abroad work there in all impunity and this, with the contempt of any legislation and regulation on the matter.

The poverty of the nationals made that the mining richnesses (diamond, cobalt, gold etc) were sold off the abroads. Moreover, the latter did not carry out the repatriation of currencies at the Central Bank and this, by its own disorganization. The country was thus deprived of the new capital however useful for its development.

Currently this field is so much would be reorganized little by the effective application of prohibition for the foreigners to reach in the mining zones. In spite of this light improvement, the extractive branch of industry allows the handle of individuals who work there to have an overflowing income the simple framework of survival. But the absence of culture of saving and investment make that the major part of the population patauge in the utter destitution.

The extractive activities constitute one like gains considerable bread for their authors those of the secondary industry which we will approach in the lines which follow.

B. activities of the secondary industry

The secondary industry includes/understands the whole of economic activities corresponding to the transformation of the raw materials into finished products or consumer goods.

It is in this logic which we dare to insert the remarks of Clercq which affirms that to buy goods to resell them after having worked them is the role of the industry which takes up the duty of producer of the goods ^(42(*)).

The creation of these activities underlines Gozo, raises of a subtle choice supporting the consumption of a broad layer of the population, as well in the production at lower cost of the goods and services as in the reproduction of the traditional spending patterns ^(43(*)). We are thus in front of a sector which has in particular the role starting from the conversion chemical or mechanical of an old product or combination of the old products to create one or new products.

We can on the one hand quote the processing industries of raw materials into good of production characterized by the presence of small artisanal workshops, bakery, printing works etc abounding in DRC in general and in Kinshasa in particular.

In addition, considering microphone-industries of transformation of the raw materials into consumer goods, it is constantly referred to the activities relating to the manufacture of the soaps, oils, the flours, painting etc

The volume of production of this sector largely increased, growth primarily due to the production of bakeries, wood and drink industries.

Paraphrasing professor Moussa Samb, a study of the ONUDI (February 1991) being based on realities sénégalaises revealed that the costs of certain factors of production (electricity, water, telephone, transport, etc) accounted for approximately 32,5% of the sales turnover of the industrial sector. The other elements to be taken into account are: the state of the production equipment, lack of competitiveness of the local products, legal and administrative environment, the existence of an abstract sector.

All these constraints, are added a very weak banking financing and prohibitory interest rates in a context however of surliquidity ^(44(*)).

We think that this situation, reflection of the underdevelopment is not clean in Senegal. It is also divided by the DRC insofar as on the level of the developed countries, the tertiary sector is essential more and more on the detriment of the secondary industry and especially of the primary sector. On the other hand, with regard to the countries under developed, as we will see it hereafter, it is the tertiary sector which is essential.

C. activities of the tertiary sector

The sector of the services remained the only one to have known a clear progression. The dynamism of the activities of the sector is explained by a duality more accentuated even Congolese economy, the unemployeds finding only the sector abstract like single exit point vis-a-vis the spiral of stressing of poverty.

This sector is consisted the activities producing of the services such as the trade, transport, the banks, the insurances, hotel trade, the sector of health and the other services under all their forms.

Speaking about the trade, it is made up small activities generally located apart from the borders of the orthodoxe economic activity insofar as although consisted ordinary and licit activities ; their exercise although under the extreme sun is considered illegal because of their nonrecording.

This nonrecording let us think we it, less holds with one negative will to escape the corpus swears into force than with an incapacity of the State and its administration to make apply light the lata deeply unsuited.

We thus note flowering and the exercise apart from any regulation of small activities : sale in detail of various consumer goods (cookie, let us bend, produced oil etc) to which we remove the character infractionnel because justified by the state of need ^(45(*)) which leads their authors to exert them.

Concerning the transport whose role is in particular to ensure the movements of the people, the goods as well as products etc to speak only about the road transport, the vehicles which work there are generally in bad condition and the comfort of the passengers is not always guaranteed. The exorbitant cost of consumable as well as the prohibitive price of legalization of documents handicap the development of this constrained sector to evolve/move in the abstract one.

As regards the traditional banks, inefficiente in their operation, the sector is nowadays flooded by the abstract commonly called change machines moneychangers. The latter are disseminated through the Republic and lend to needy money atan excessive rate which is often illegal.

As for the insurances, it is a question of stating nonofficial structures of redistribution in social matter. A long string of activities (protective sacking, gifts, rebates, sponsorship, etc) contribute for this purpose.

Lastly, hotel trade is as well present in the rural medium as urban where it is characterized by generally modest residences. The sector of health as for him, is competed by the traditional medicine which although offering services which sometimes leave something to be desired is accessible in the majority from the population unable to face the prohibitory cost of modern medicine.

Moreover, of the analysis of the activities of the susanalysés sectors ; it gets clear that they are exerted as well in a formal way as abstract.

For this reason, the distinction between formal sector and abstract sector are then justified less and less since the employees of the first cannot maintain their standards of living that by undertaking activities in the second it is the phenomenon of the pluri-activity of the employees, which is not besides the prerogative of the developing countries ; the duality of statute of the workers quasi-is thus generalized : as well in the abstract sector as in the modern sector, the employee devotes part of his time, its efforts and means of production of its owner (phenomenon of the wig) to carry out an independent activity which can come from there to represent, in its incomes, a part greater than the wages.

We get busy in the lines which follow to present the socio-economic contribution of the abstract activities.

Paragraph 2 : The contribution of the activities of the economy

abstract

Of entry of play, it sied to stress that programs of structural adjustments « NOT » ^(46(*)) imposed by the institutions of bretton woods on the Third World countries in general and the Democratic Republic of Congo in particular several consequences generated : The compression of public expenditure with its corollary, reduction in the welfare benefits, the infernal inflationary cycle. It is estimated that the IMF specialized in the socialization of the losses, with the load of the taxpayers of North, and in the privatization of the profits, distributed to the speculators who remain free to withdraw them countries in crisis and to constitute colossal fortunes thus ^(47(*)).

In the same tread, Lamicq notices in the cities of the countries referred to above the proliferation of economic activities and of forms of occupations that the legislator as the statistical apparatus fail to encircle, to discipline or to even count, regarded as vestiges of the modes of former economic organization, intended quickly to be ruined by the effectiveness of capitalist competition, they show an obstinate permanence.

They reveal an astonishing output of goods and services, are offered to all the consumers, employ a number of credits, generate the incomes of most of the urban population ^(48(*)).

The contribution of the abstract activities although not easily calculable will be analyzed under two angles. On the one hand, we will consider it on the level of the economy (A) and on the other hand, on the social standing (B).

A. The contribution on the level of the economy

As of aucuns know it, the deceleration of the economic growth in the Third World involved a renewed interest d' for the role of the abstract sector as producer of the goods and of services, able to absorb the individuals who, otherwise, would be unemployeds and to contribute to attenuate poverty.

It will be thus a question in this point, to apprehend this contribution as well on the level of the production of the price.

1° On the level of the production

As it is known, the abstract economy constitutes a shock absorber and a regulator of the crisis. Moreover, it testifies to a great capacity of ingeniousness and adaptation increasing the production of the goods and services of generally modest quality on the national market.

Thus, in the majority of case, it constitutes a precondition to the édifficience of the great units ^(49(*)).

Unfortunately, the artisanal character of its productivity lets think that it is not obvious that it can seem an alternative model with the large organizations and the constitution of an industrial system ^(50(*)).

The exercise of the abstract activities allows the population generally stripped to have access to goods and services at a cheap rate.

We think that it is in this concern which the remarks of professor Sameclson must be interpreted who entrusted : those which have small incomes must be helped as well as without employment » ^(51(*)).

Let us appreciate now, the contribution of the abstract activities to the level of the price.

2° On the level of the prices

The abstract economy in Democratic Republic of Congo is prevailed by the small retail trade which becomes more and more a very serious competitor for the formal sector because it is adapted more to the consumption function of the greatest majority of the households, considering the generally low level of the incomes ^(52(*)). Generally fed by the traffic or smuggling, the small abstract trade can offer the same products and services at a price which puts in difficulty the protected formal sector and not accustomed to competition.

We think that exploiting the minimization of benefit, the actors of the abstract activities allow the least affluent to have access to certain products and services of the modern sector whose cost is generally with the height of their assets. Can thus have right to quote : the purchase of goods of occasion, secondhand clotehes shops etc which ensure the survival of gains small.

The price factor is thus an important aspect of the small trade of abstract because it is much more the expression of the human relations between supply and demand, that the expression of work necessary to the production, the price in this small trade is however with double edge. It is at the same time accessible that inflationary.

This double character of the price is remainder the expression or the manifestation of the duality, even of the ambiguity of the statute of the abstract sector in particular in the small trade. It is often supplied by the formal sector ^(53(*)).

Thus, one notes in Kinshasa that the salesmen of the tools of automobile repair or parts of plumbing provided themselves near the department stores which are thus satisfied to have run out their stock. It is the same for the sale of products of food. This small trade thus contributes to the multiplication of the intermediaries, which multiplication becomes necessarily inflationary. This way, one can allot to the small trade of the abstract sector the function of habituation to inflation by economic agents the such households ^(54(*)).

We are of opinion with the author who this function of habituation is more perceptible through the sale with the unit (the package of sold cigarette coin by coin, the sugar sold with the mesurette, oil with amount etc). Nevertheless, this inflation is socialized thanks to the conditions and the types of consumption.

It gets clear by what precedes that the activities of the abstract sector have a considerable impact on the company. Thus let us analyze their contribution on the level of the company.

B. the contribution on the social standing

In this point, we show the contribution offered by the abstract economy in the creation of employment on the one hand, and on the other hand present its role from the point of view of the improvement of the purchasing power of the consumers.

1° On the level of employment

Reading of professor Fields, we note that the abstract sector is at the same time one « sponge suitable to absorb (on levels of productivity and profits decreasing) all those which cannot find to get busy elsewhere, or if it is a source of innovation, creativity and not very capital intensive growth, likely to ensure an about decent life the many applicants for work which arrive on the labor market ^(55(*)).

Thus Kioni teaches us, the abstract sector is its own field of training because it forms the labor which it uses then and which uses also the formal sector ^(56(*)).

Doors (1983), Bromley and Gerry (1974) are of this opinion when by analyzing the standard concept of production, they affirm that the abstract manufacturing units are suppliers of paid labor disguised for the large modern companies ^(57(*)).

The social and economic crisis which prevails in Democratic Republic of constrained Congo the employees to work in the multi-activity. Indeed, the unemployeds as we already affirmed do not have any other alternative but to operate in the abstract one.

To the unemployeds, we must add another category of individuals who although having an employment, is obliged to carry on a palliative abstract activity with their moderate treatment.

Although not easily measurable, the intelligences agree to affirm that the abstract economy constitutes a relief valve and one gains bread as well for the employees the unemployeds.

2° At the level purchasing power it

In the lines which precede, we had to show that more half of the Congolese population carries on activities known as abstract.

These last occupy an income but labor which profits from thin incomes, certainly, getting the possibility of being able to increase collective and individual consumption. Although in margin of the formal system, it is not less one real socio-economic dynamics, by the demand and the supply which it creates, by the competition which it exerts etc

Cogitant on the estimate of the income of the activities of the abstract sector Harold Lubell shows systematically that the average profits of its heads of undertakings are higher (sometimes considerably) that the official minimum wage or that average wages of the formal sector.

Higher profits and an almost universal taste for a relative independence explain the attraction for the activities of the abstract sector ^(58(*)).

Presented kind, the abstract economy only gives the impression to us to be pink, the moroseness would thus not find there a place. The section below will have the merit to pin the evils generated by this economy which lets run such an amount of ink and saliva.

Section 3 : Consequences of the abstract economy

We already had to show that the agents which work in the abstract economy work in margin of light the lata or all less, exert with the edge of legality. The abstract economy thus appears to be a reality without legality.

This situation is supposed favorable to the individuals who work there, however it undermines the interests of the authorities which we will analyze at the tax level (Paragraphe1), the level of the economy (Paragraphe2), in the social plan (Paragraphe3) and finally at the international level (Paragraphe4).

Paragraph 1 : In the tax plan

The doctrines affirm professor Bakandeja is unanimous to pin among the consequences of the abstract economy, the fact of depriving the authorities of important incomes ^(59(*)).

Indeed, it is obvious that the abstract one gives place to generalized tax avoidance, the contempt of the laws. This saps the legitimacy of the State and political morals and contributes to the fall of the effectiveness of the administrative action. When in a country, the formal sector is developed more than the abstract sector, that indicates if not the bankruptcy of the State, at least its incapacity to ensure the promotion of the economic activities and thus the development of the country.

In 1990, according to a report/ratio of the sovereign national conference, the abstract sector represented nearly 60% of the economic activities. Twelve years afterwards, it is obvious that this percentage brings back to more than 80% activities currently ^(60(*)). The assumption of dirty of waiting of Harris and Todaro which regards the urban abstract sector as a place of stage, a temporary halt that the workers will leave by taking an employment in the modern sector seems to be beaten in breach in Democratic Republic of Congo ^(61(*)). Quid then of the effects from the economic point of view ?

Paragraph 2 : In the economic plan

Abstract A from the economic point of view amongst other things leads to the development of the nonofficial exchange market with its corollary nonthe repatriation of the currencies coming from the activities of fraudulent exploitation, hoarding, the inaccessibility to the banking structure for the distribution of credit to the economy, the not-control of stocks of production which leads to the fixing of whimsical prices. All this, contributing to the disordered state of the foundations of the national economy ^(62(*)).

Nevertheless, it contributes to its way to reduce the degree of extraversion of the economy and reinforces the automisation of certain segments of the economic system.

Paragraph 3 : In the social plan

In spite of the advantages which can get the Congolese abstract economy in particular for survival say certain authors by the fact of mitigating the deficiencies of the official economy as regards distribution of employment and wages ! But which employment ? Precarious employment and starvation wages, the abstract economy comprises many disadvantages in the plan of the human rights ^(63(*)). The abstract practices irritate the at the same time general and constitutional principle by the equality of the citizens in front of the law. Under the strictly tax angle the actors of the abstract economy cause injustice and inequality of treatment insofar as they escape the imposition and oblige the formal economic agents already victim of unfair competition to support an additional tax burden.

This economy employs or better exploits the children, depriving them ipso facto of education, the women who work there are employed with the contempt of all provisions relating to the law labor etc

The workers of the abstract economy must be reinstated in the formal economy, in the economic and social life, so that they are recognized and respected as workers, and are protected from any form from abuse and exploitation. The Congolese government must concretely show its interest for the abstract economy by implementing a batch of measures which in the long term would facilitate the framing of the abstract activities and their progressive insertion in the formal economy. It is only when the abstract operators appreciate the advantages that offers to them the formal economy which they will not hesitate to cross the step.

Paragraph 4 : At the international level

Paraphrasing professor Bakandeja, the abstract commercial practices contributed to the disordered state of the financial and banking system and to the capital flight ^(64(*)). The share of Africa to the international trade is unimportant, hardly 1,5% ^(65(*)).

The abstract commercial practices constitute for some, an attack with the economic law and order, because of difficulty of stopping them and of repressing them ; they became a plague to fight to support the development of the Democratic Republic of Congo in margin until there of the dynamics of the universalization or the globalisation of the economy ^(66(*)).

Claude of Reflected corroborates this thought when it affirms that if the opening to the world trade can offer thereafter and under conditions of the appropriatenesses of growth and thus employment, it can cause also precarisation and instability of the forms of energizations because of the nomadism of the multinational corporations and permanent research of profit of productivity. In this context there concludes, the abstract sector constitutes a determining variable of adjustment while remaining synonymous with poverty: the productivity and remunerations are lower there than in formal employment ^(67(*)).

Moreover, in comparison with the width taken by the abstract sector, in particular in urban environment, any strategy of development, to be viable, must integrate this side of the economy.

Our opinion does not meet that of the authors who think that because of difficulty in stopping and repressing the abstract commercial practices, those became a plague to be fought.

We are of the opinion that the taking into account of the diversity of the abstract economy must be the base of the action on this sector.

It is, indeed productive activities of goods (like the craft industry) and of the trade and services, exempted with the categories slightly solvent of the population, which must be constant.

On the other hand, certain activities with negative impact on the economy and the company must be fought (smuggling, various forms of traffic); it is appropriate in addition, to take into account the constraints structural of the abstract economy: the activities which make it up manage to follow only with the help of the exploitation of certain comparative advantages, such as the absence or the reduction of the fiscal burden, the weakness of the costs of labor (not respect of the fair labor standards act) and rather often the not-localization (travelling, semi-travelling activities and in residence). Under these conditions, to deprive them of such advantages is not without involving their bankruptcy in the long term, without risk to do it in support of measurements of accompaniment; finally, the strategy of development of the abstract economy must fall under an approach privileging in the short term the social considerations compared to economic logic.

The choices, as for them, must aim at helping the abstract activities to evolve gradually to the small one and medium-sized company and to be articulated functionally with modern economic fabric.

For this purpose, the action is to be led to the level of four fields:

§ The organization: it constitutes the keystone of the evolution of the abstract economy. Indeed, once gathered in trade associations, co-operatives, small companies, recorded and integrated in their respective professional rooms, the activities cease being fugacious and become accessible to the action.

§ Financing: within sight of their sizes and from their functional specificity, the abstract activities are excluded from the institutional systems from financing and are thus private means of evolution. However, there are currently several financing appropriatenesses of such activities, of which most accessible is the system of the microphone-credit, created in certain countries within the framework of the fight against poverty ^(68(*)).

However, a work of sensitizing is to be made to lead the actors to exceed their reserve with regard to the credit as such and with better using it.

§ formation: the new needs are made feel particularly in the sectors of the craft industry and the services. But it acts less than one basic training, that of an improvement of technical and administrative know-how.

§ Formation of quality: per hour when the national economy has to level itself, to deal with foreign competition, all must be made to promote quality by means of the recording of the labels, of the defense of the consumer and the sensitizing of the actors. The Congolese Office of control thus must thoroughly want with control as well local products as those of source from abroad.

To arrive there, the Congolese State must adapt its legislative and lawful arsenal organizing the small trade in accordance with the needs and the needs for this new dynamics which is the abstract economy. The chapter which follows will be harnessed to show the founded good of this step.

CHAPTER II:

The ABSTRACT ECONOMY VIS-A-VIS the OPTIONS OF REFORMS AND FORMALIZATION

In this chapter, we briefly present in a first section the evolution of the legal situation of the Democratic Republic of Congo on the small trade, in one second section, we thoroughly analyze the possibilities of reform of the ordinance-law of August 08, 1990 on the small trade in order to appreciate between it and the formalization analyzed in the section third, which is likely to ensure the promotion of Congolese SME ?

Section 1: Short presentation of the legal situation of R.D.C on the small trade

Throughout this section, we present the evolution of the legal arsenal having preceded and having led to the regulation of the small trade in Democratic Republic of Congo. This step is imposed to us because it is suitable for inform us about the place that the authorities as well political as legal want to see occupying this activity.

For that purpose, we subdivided our reflection in three principal points. We begin with the presentation from this situation from the period prior to 1979, then comes the period which goes from 1979 to 1990; for finally finishing by the period which goes from 1990 to our days.

Paragraph 1: Presentation of the legal situation of the DRC on the small trade of the period prior to 1979

The principle of the freedom of trade and industry adopted by the Democratic Republic of Congo and other countries does not prohibit with the authorities to control the exercise of the trade and to limit its access to certain categories of individual ^(69(*)).

If in the lived daily one of the Congolese population, the small trade goes back to one remote time, it is not the case for its regulation. The history of the Malebo pool shows that it was a place of trade a long time very abundant good before the colonial occupation ^(70(*)). Considering the difficulty in circumscribing this pre-colonial trade, in the specific context of this study, a field how much important which deserves a work with whole share apart from this framework, we will approach only the part which goes from colonization to date.

Of aucuns know it that the regulation of the trade in Democratic Republic of Congo begins with the act from Berlin which posed already the principle of the freedom of trade of which was to lay out any person arising of one of the States signatories to be established as tradesman on the extent of the Congolese territory. The philosophy included/understood in this act led certain intelligences to regard Congo as the first field of experimentation of universalization.

The act of Berlin is just limited to delimit the framework in which the freedom of trade is supposed to be exerted, without to enact a corpus swears adapted and able to frame the aforementioned freedom. From where conference holding of Brussels of 1890 which maintains the principle of freedom posterior to the payment of a tax and will try a first regulation of the trade by the introduction of the restrictions on the traffic of the weapons with fire and the spirits.

Consequently occasion, it will authorize the collection of an import duty of 10% on the values of the goods to the wearing of importation. This principle with some exceptions close will be maintained with the convention of Saint Germain-in-Bush hammer of 1919.

Indeed, the State Independent of Congo, which at that time be already become a Belgian colony « Belgian Congo » obliged with the colonist the respect of the agreements in which it had freely taken part.

Thus, it is necessary to affirm that the decree of July 31, 1912 on the book of trade must rightly be regarded as the first text to have regulated the commercial activity in Congo. This decree, by the means of the colonial authority poses inter alia like condition of exercise of the trade does it of knowing to read and write, to know to handle the measuring instruments, etc

The second regulation is that of the decree of May 06 1959 which subordinates the exercise of any commercial activity to the detention of a register of trade.

During the post-colonial period, it is the ordinance-law n°66/260 of April 21 1966 which will arrange Congolese commercial space by subordinating not solum the exercise of any commercial activity to the registration to the register of trade but also by requiring financial guarantees for the creation of the companies like to the exercise of the trade by the foreigners.

In fine, the law n°73-009 will come from January 5, 1973 known as particular law on the trade. This law prohibited the abroads the exercise of certain commercial activities ^(71(*)) except, preliminary authorization of the president of the Republic.

He arises by what precedes that period going by 1885 to 1973, only the commercial activities others that the small trade were regulated. What happenhappen does then small trade? It is only on August 02 1979 which was setting-up a relating to it regulation.

Paragraph 2 : Presentation of the legal situation of R.D.C. on the small trade of the period going from 1979 to 1990

The economic right being essentially national, the State regulates the economy according to the needs present and future for its population. In the constant concern to initiate the natives with the practice of the businesses and to grant the management of the national economy to them, the Congolese legislator, regarding the activities concerned with the small trade as activities of survivals and not very decisive impact on the economy, but immediate on the population will devote them exclusive field of the nationals so that they are henceforth Masters of their destiny. For this purpose will be excluded, the foreigners in general and some nationals in particular. Let us specify that this prohibition is without call and by rebound makes null and void any attempt at benefit of the preliminary authorization of the President of the Republic required for the exercise of the activities which enters in line of sight of the law known as particular on the trade.

The regulation from which the contents come to be summarily presented is the work of the ordinance-law n°79-021 of August 02 which 1979 we analyze below. Will be taken into account the aspect définitionnel small trade, that relating to the procedures of its exercise, its conditions like with the sanctions incurred by the contraveners. This step is justified because it enables us to appreciate these elements up to what point can affect the abstract practices.

A. Definition and object of the small trade according to the ordinance-law n° 79-021 of August 02, 1979

1. Definition

Within the meaning of the present ordinance-law, by small trade, one hears the trade of all food products, goods or current objects of consumption carried out by the sale or the offer of sale to the purchaser either in the residence even of the salesman, or of door in door or place in place, or still on the public highway or the public markets, except if the graver or the stall placed on the public highway constitutes the prolongation of a store.

Are compared to the small trade and subjected to the provisions of this ordinance-law, the small transport of people or goods like very undertaken

artisanal being located within the limits fixed by joint decree of the Police chief of State at Finances and the Police chief of State at the National Economy, Industry and Trade ^(72(*)).

a) Critical appreciation

From entry of play, it comes out that this definition was superfluous in its form because the word food products employed could there hold place of goods concerning the sale or the offer of sale of the foodstuffs.

It also should be raised that the basic criterion retained by this definition is not determining.

Indeed, the legislator of this time had taken care to enumerate with precision of the activities legally making parts of the small trade as well as the processes by which these activities are exerted.

This legal enumeration was happy only at its bus beginnings with the wire of time, following the reasons of an economic and social nature (unemployment, reasonableness of the wages to see its inexistence...) will make what emerges to its margin the exercise of a long string of small gainful employments known as abstract.

The legal enumeration is of strict interpretation, one puit to regard as small trade the unnamed activities by it, even if if logically they were to form part of it. Legislative work by its gaps supported tax avoidance and thus contributed to the extension of the abstract practices.

The example of the faussilleurs, brick-makers, chargers in carpark etc who exerted lucrative microphone-activities in margin of the law while escaping the tax department is eloquent.

Concurrently to these microphone-activities, existed those highly lucrative which although having a consistent capital, remained subjected to the mode of the license, because accomplished according to the processes legally necessary for the exercise of the small trade.

It is the case of an individual who would sell of door in door of the luxury articles is regarded as small shopkeeper and subjected to the mode of the license taxable to him and not very advantageous in the State because source of tax avoidance.

b) Suggestions

Rather than to proceed by a legal enumeration of the remainder, nonexhaustive and favourable for the abstract practices, it had better been to seek objective criteria being able to make it possible to detect than an activity concerns or not the small trade.

2. Object

Under the terms of this ordinance-law, the small trade has as an aim the trade of all food products, the goods or objects of everyday consumption, the company of people or goods, the artisanal company ^(73(*)). Let us see now what one understands by:

has) Trade of all food products

The small trade relates to the food products i.e. on any thing likely to support the survival of the men and the animals.

b) Goods or objects of everyday consumption

In this context, goods mean any movable object or very product finished likely to be sold and bought in the trade.

This definition includes all the body things circulating on the market, which they are or not the result of a human or mechanical activity ^(74(*)).

Only are excluded, the incorporeal pieces of furniture, the such rights, the credits, the actions, shares and interests, the revenues and goodwill ^(75(*)).

Let us note that in Congolese right, the major element of the small trade is the goods apprehended under the angle of object of everyday consumption which gives a character useful and necessary to him to the satisfaction of essential human needs.

c) Haulage company of people or goods

Transport air, maritime, river and lake or terrestrial and railway the same objective continues : to ensure the displacement of the people and/or the goods ^(76(*)).

The haulage company in question here is that which does not comprise more than 10 motor vehicles of less than 7 tons used like taxis, fula-fula or others, like very haulage company having only vehicles without engines ^(77(*)).

D) Artisanal company

The artisanal company is very undertaken of production and marketing, not employing more than ten workmen and not having production machine tools automatic or semi-automatic ^(78(*)).

E) Trade of restaurant and small hotel ^(79(*))

Here, the term restoring indicates very undertaken restoration held by three workers to the maximum and not comprising more than 20 places.

By small hotel, one understands very undertaken hotel classified of last category and not comprising more than 10 beds.

f) Critical appreciation

The legislator made in his work use of the subjective criteria which are the maximum limitation of the number of employees as well as the determination of the quantity and quality of equipment available to the company. Thus for:

- Small transport, the legislator put forward the number of vehicles (10 to the maximum) and their capacity of tonnage (less than 7 tons). For us, the criterion determining was subsidiarily to be the organization and mainly the sales turnover.

This, because a company can be well organized but if it does not have a sales turnover higher than that necessary for the small trade, it will remain subjected to the mode of the license.

On the other hand, a company can have a lame organization but if it gathers a sales turnover higher than that required for the small trade will be seen subjected to the mode of the register of trade.

We can thus conclude that the sales turnover is often and not always function of the organization.

This reasoning constitutes the justifying base of the primacy which we will grant to the criterion of the sales turnover each time we confront it with others.

- The artisanal company, the legislator rather than to aim at the quality of the rendered service and mainly the sales turnover put forward the number of workmen and the quality of the used machines.

- The small restaurant, the legislator rather than to highlight the quality of service, better the sales turnover of the company is restricted to limit the number of workers and the places.

- The small hotel, the legislator instead of highlighting the quality of service, better the sales turnover is limited to present the maximum number of the beds.

g) Suggestion

This law is lacunar owing to the fact that it uses subjective elements levelling off of the number of employer, fixing of quality and quantity of equipment which the company must have. Best would be to resort to objective criteria being able to reduce propensity towards the abstract one.

B. Methods of exercise of the small trade

Under the terms of this ordinance-law, the small trade is that which is carried out either in the residence of the tradesman, or of door in door, or of place in place, or on the public highway or the public markets ^(80(*)).

This trade is thus exerted at varied places which we analyze:

1. In the residence of the tradesman

The residence of any person is with the place where it has her principal establishment. In the absence of the known residence, the current residence produces the effects of them ^(81(*)).

It is here about the procedure by which the small shopkeeper without moving sells his goods with his residence and the customers come there to get some.

2. Of door in door

The trade of door in door is that which consists for the small shopkeeper to go to his prospective customer to sell or propose the sale of a good.

3. Of place in place

The trade of place in place is that which consists in for the small shopkeepers selling only with places and the days fixed by the public authority. This small trade is made conspicuous by the periodicity of its operations and the absence of fixed stalls in a durable way.

4. On the public highway

The public highway is a space of the public domain in particular made up by the streets, the public gardens, the avenues, the pavements, the carparks (not reserved by the public authority with the small trade).

The law compares to the sale on the public highway, the sale carried out in a kiosk or a small of the same room dimension, even established into hard, held by only one person and not offering any direct access to the customers, the sale being carried out by the means of a counter-window ^(82(*)).

5. Public markets

The public markets are places fixed by the local public authority, in which in a permanent way and in the conditions determined by it is practiced, a given activity.

Moreover, the above-named authority fixes the days and the operating hours of these markets.

The public market, in opposition to the public highway is reserved by the official authority with the exercise of the small trade.

6. Critical appreciation

The analysis of the methods of exercise of the small trade in Congolese Right, shows that only the small trade carried out of place in place as on the public market know a regulation of the public authority.

Such is not the case for the door-to-door selling, the sale of door in door and that done on the public highway, places of predilection of the abstract practices which remain dedicated to their sad fate.

7. Suggestion

With the exit of this analysis, we recommend that the use of the methods lately quoted by the fixing of the days is suitably regulated, of the hours, of places, but also of the distance to be respected between the stall and the public highway for the trade y exerted. The criterion of the sales turnover must also be put at contribution. This, we think will allow to identify these actors and by rebound the abuses in the exercise of the small trade will reduce.

C. Conditions and sanctions

1. Conditions of exercise of the small trade

As we already evoked, the access to the commercial profession as a R.D.C. is governed by the principle of the freedom of trade. Any person can contract if it is not declared unable by it by the law.

Are famous incompetents to achieve commercial acts:

has) The married woman

It results from art 4 of the Decree of August 2 1913 that « the married and nonseparate woman of body cannot be commercial without the assent of her husband ». Insofar as the code of the family (law n° 87-010 of August 1, 1987), does not envisage the mode of judicial separation, this text should from now on be read as follows the married woman cannot be commercial without the assent of her husband ^(83(*)). It is also the point of view adopted by the Organization for the harmonization of laws of the Businesses in Africa «OHADA» when it removes the distinction between husband and woman in the attribution of the quality of tradesman ^(84(*)).

In Belgium, the law of June relating to the rights and respective duties of the husbands and the marriage settlements devote the principle of the equality of united in front of the law ^(85(*)).

Each husband can thus follow an occupation, an industry or a trade without the assent of joint sound ^(86(*)).

However, if the spouse estimates that this activity is likely to carry a serious damage to its moral or material interests or those of the minors, it has a right of recourse in front of the Court of first authority ^(87(*)).

Professor Masamba Makela notes that it should be hoped that our right will evolve/move in a direction more compatible with the emancipation of the woman Congolese and in conformity with realities of our time (important role of the commercial women, equality in right) ^(88(*)).

Can one of light ferenda, to take as a starting point the the position of the beige legislator? Our answer is negative.

Indeed, the Belgian legislator intervenes downstream i.e. follows to the refusal of multiple authorizations of the men, it makes it possible the married woman to freely exert the free trade with the husband to be opposed to it if it notes that these interests or those of the minors are likely to be been prejudicial following the exercise of this activity by his wife.

What will it occur for husbands having subscribed to a mode other than that of the separation of the goods, if the marital intervention proved to be late and that the woman is already declared in bankruptcy?

The Congolese legislator seems more elegant to us, because while acting upstream, it returns objectively and identically person in charge in the event of bankruptcy; in addition to the woman, the husband who gave him the downstream to trade. However, as regards authorization, it is appropriate that the husband can act in accordance with the reason rather than with the feelings.

b) The minor

Two categories of minors coexist, the minor not émancipé and the émancipé minor.

The minor not émancipé is old less than 15 years, it cannot be commercial, the majority being fixed at 18 years. If it trades in spite of its incapacity, it does not become for as much not trading, therefore insusceptible to be declared bankruptcy.

The émancipé minor is at least 15 years old of age and is considered major. On this, it has the right to trade provided that it requires beforehand the authorization of the person who exerts on him the paternal authority or guardian. The emancipation is legal or legal ^(89(*)).

c) major incompetents

We will examine on the one hand the interned or prohibited lunatic and on the other hand, the spendthrift and the weak one of spirit.

The prohibited lunatic and internee are in the same situation with regard to their capacity as the minor not émancipé. He is to them interdict to make the trade ^(90(*)).

As for the nonprohibited lunatic, nothing makes obstacle so that it exerts the trade since it is major. Nevertheless, as from the moment when its madness is established, its acts cease being valid.

Speaking about the spendthrifts and the weak ones about spirit being juridically able, can with the proviso of being major to exert the trade under the control of their curator.

Considering the small trade is addressed to a specific category of the commercial activities in their globality, it is obvious that the general condition of capacity is to him ipso facto applicable.

It is with bitterness that we note the presence of (married women not - authorized, of the minors of less than 15 years) guided by the logic of survival to get busy without protection with the exercise of the abstract activities.

However, as an economic activity distinct from the trade in general, the exercise of the small trade is made conspicuous by the fact that it is subordinate only to the detention of one « license » that we define in the lines which follow, we show its characteristics, the conditions of its obtaining, the authority entitled to deliver it, the obligation which it imposes to the tradesman as well as the people who are exempted by it.

2. Definition of the license

Although the license is not defined by the law, the doctrines teach that it is a question of an authorization of carrying on a commercial activity realizing payment of an annual amount of money in the State ^(91(*)). The license revêt following characteristics:

has) It is personal and personal

That wants to say that it can contain only the identity of its holder. It cannot thus be yielded nor lent ^(92(*)).

b) It is restrictive and territorial

That means that it covers only the activity y consigned and is operational only in the administrative unit for which it was delivered ^(93(*)).

c) It is obligatory and preliminary

Here, the explanation refers to the fact that the exercise of the small trade is subordinate only to the detention of a license ^(94(*)), the small shopkeeper must have about it before the beginning its activities.

D) It is temporary

I.e. it is valid only for one year. It expires on December 31 of each year and must be renewed at the latest the 31janvier of the following year ^(95(*)).

It is necessary to raise on this subject that the law grants to small shopkeeper one month more in order to allowing him the update of its license.

E) Lastly, it mentions the names, residence and nationality of the holder as well as the commune in which he exerts the trade, corporate name under which it acts and the nature of its operations ^(96(*)).

Let us see now the conditions required for obtaining the license. Those will enable us to appreciate their attraction or loathing to support formalization.

3. Conditions of obtaining the license

The license only that can obtain which justifies:

has) To be of Congolese nationality

The license is exclusively reserved to the tradesmen, people physical, of Congolese nationality,... ^(97(*)). This assertion, excluded from office of the small trade; the foreigners who are not the least in the exercise of these activities, companies of Congolese right even made up entirely by capital belonging to the nationals.

b) To be holder of an average instruction

Indeed, to exert the small trade, the applicant must « To know to weigh and measure the products correctly, to correctly calculate the sale or purchase price, to hold an accountancy at least summary of its commercial deals ^(98(*)) ».

c) To be holder of equipment of necessary work

The applicant small shopkeeper must: « to have of measurements of capacity and length, of the weights and the instruments of weighing provided for by the laws or the regulations and necessary to its commercial activity ^(99(*)) ».

D) Not to exert functions incompatible with the exercise of the small trade

The potential small shopkeeper should be neither a magistrate, neither agent of the public or para-étatiques services, nor the wife or an intermediary of the one of these people ^(100(*)).

Let us note that this incompatibility does not strike nullity systematically the irregular acts: these acts do not remain valid about it with regard to the thirds in good faith, which can be prevailed of the acts achieved by a person in situation of incompatibility (while this one cannot be prevailed about it) ^(101(*)).

E) Not to be condemned to an infringement relating to the businesses

The candidate small shopkeeper must not be condemned since less than 3 years of the chief of flight, breach of trust, fraud, swindle, forgery in writings, use of forgery, illegal alcoholic beverage sale etc has a sorrow of 3 months principal penal constraint or more ^(102(*)).

F) To have paid the required annual tax

The delivery of the license is subordinated to the payment of renewal fees whose amount is fixed by the Police chief of State at Finances according to the categories of activities that it determines ^(103(*)).

After having arisen the conditions required for obtaining the license, let us see now the person having quality to deliver it, the categories which are exempted by it, etc

4. Authority entitled to deliver the license

The concern being of making seize the small shopkeeper on the level of the Commune, the license is delivered, according to the cases, by the Police chief Urbain, the Sous-Régional Police chief Urbain, by the Police chief of Zone, or their Delegate, according to whether it is asked by the spring of the Town of Kinshasa, by that of an Urban Under-Area or that of a rural Zone ^(104(*)).

5. Obligations of the licensed tradesman

The licensed tradesman is held to present his license at the requisition of any representative of authority ^(105(*)).

This expression is too elastic because it supported the encroachment of functions which is the interference of an administrative authority in attributions of another administrative authority ^(106(*)).

6. Exempted people of the possession of the license

Are exempted license, the small farmers and stockbreeders who, occasionally, at the days fixed by the local Authority, will sell on the public markets of the products of their food crops, their fishing, their breeding or the gathering.

In the same way are exempted license, the travelling merchants of products for human consumption such as peanuts, cigarettes, etc carried in hand provided that they do not have no stall, as well as the shoeshiners of shoes or the newsvendors to shouted having either stall ^(107(*)).

Since the sale by the farmer of the goods of his field is civil by tradition and not a commercial act, the subparagraph first of this article does not have its raison d'être because one cannot exempt one not trading with the payment of the license.

Speaking about the subparagraph two of this same article, the concept of exemption is worth because the categories y quoted are commercial by nature but become taxable only when they have a stall.

The normative guarantee being in on this side true guarantee, obligation is made to us resort to the jurisdictional guarantee to make it respect.

D. Sanctions in the event of violation of these conditions

Each one admits that the businesses are the engine of the economic life and the source of the national richness and that it is advisable to sanction what can distort the play of it, to carry reached to their credibility by fraudulent practices ^(108(*)).

Are analyzed in this point the sanctions civil, administrative and penal.

1. Civil sanction

Nullity is the sanction incurred by any individual who will pose an act of the small negotiability to the contempts of prescribed relating to the general condition of capacity.

2. Administrative sanction

The administrative sanction is is the work of the delivery court or the authority of the license.

has) Legal and obligatory withdrawal

The withdrawal of the license will be obligatorily pronounced by the judge when its holder is condemned to three months at least of penal constraint for one of the infringements listed in the article 5-5° of this ordinance-law ^(109(*)).

This infringement consists in not being condemned since less than 3 years of the chief of flight, breach of trust, fraud, swindle, forgery in writings, use of forgery,..., with a sorrow of 3 months principal penal constraint at the maximum.

b) Administrative and optional withdrawal

This withdrawal can be also decided by the Authority which delivered the license if its holder falls into one from the cases envisaged by the article 5-1° to 4° i.e. :

1° to be of Congolese nationality;

2° to know to weigh and measure correctly the products ;

3° to have measurements of capacity and length;

4° not to be neither a magistrate, nor agent of the public or para-étatiques services.

This withdrawal can also be marked if the holder of the license refuses to subject himself to the control organized by this Authority or the delegate of the Office of Promotion of Small and Medium-sized companies, the Public prosecutor or the Police chiefs of State to Finances and the National Economy, Industrie and Trade ^(110(*)).

3. Penal sanction

Whoever will have sold or exposed on sale goods, exploited an artisanal or swift company of the services aimed by present the ord. - law without being provided with a valid license will be punished of 6 months a penal constraint to the maximum and of a fine of 1.000 zaïres to the maximum or one of these sorrows only.

The judge will pronounce moreover the confiscation of whole or part of the goods ^(111(*)). Let us be all, in spite of the existence of a multitude of sanctions, the exercise of activities concerned with the small trade are undertaken in an abstract way and in all impunity.

Quid of the state of place under the ordinance-law n° 90-046 of August 08, 1990?

Paragraph 3 : Presentation of the legal situation of

DRC on the small trade of 1990 to our days

Of entry of play, it sied to stress that the period which extends from 1990 to our days was tumultuous with regard to the application of the regulation on small trade.

Indeed, the legislator expresses himself to the point in article 19 of the ordinance-law n°90-046 of bearing 8 August 1990 regulation of the small trade that: «Are repealed, the ordinance-law n°79-021 of August 2, 1979 like all the contrary provisions legal and lawful former to the present ordinance-law».

In spite of the clearness of this provision, the authorities under the mode of president Laurent Désiré Kabila will be évertueront to show that only the ordinance-law of 1979 continues with régenter the small trade in DRC.

For them, this ordinance-law promulgated forever with the Official Journal and only moreover instead of being signed by fire chair Mobutu, it will be just initialed.

We are in front of a case of figure which was not to make run such an amount of ink and about saliva because it is much more than one polemic of the policies which often tend to twist sews it with the right. Population, mainly made up of illiterate; is in front of a imbroglio bus not knowing with which legislation to be attached. It is rightly that we paraphrase Montesquieu which affirms that the useless laws weaken those which are necessary and Guyon to add that the right is likely to become an obstacle whereas it should be stimulative ^(112(*)).

We think that it is necessary to be parked to advance tinted reflections of an outrageous juridism in a also important and significant field which is the small trade. To nowadays admit that nonthe publication of a law to the Official Journal can result in cancelling its legal existence is an aberration.

It is the same for the signature which as the paraph affixed by late president Mobutu has another objective to only certify exact or authenticates the ordonnace-law of August 08, 1990.

Moreover, the craftsmen of this polemic contradict themselves because in their speeches, they constantly refer to the sales turnover; drawn criterion of the ordonnace-law which they them even described as non-existent.

Far enfaut to pour in this discussion because, the ordinance-law of August 08, 1990 exists indeed; let us see now how to reform it to fight against the nocuity of the abstract practices.

Section 2: Reform of the ordonnace-law of August 08, 1990 on the small trade like technique of fight against the abstract economy

This section has the merit to analyze the aforesaid ordinance and to formulate proposals of light ferenda likely to thwart the exercise of the abstract activities. This study will be undertaken in three paragraphs.

Paragraph 1 : Definition and object of small

trade according to the ord.- law of the 08

August 1990

A. Definition of the small trade

Within the meaning of present the ord. - law, by small trade one understands the trade carried out by the sale of the goods in small quantity and whose monthly total value does not exceed four hundred and thousand zaïres.

Are comparable with the small trade and subjected to the provisions of this ordinance-law, the artisanal companies whose monthly sales turnover does not exceed four hundred and thousand zaïres as well as the provisions of services in the measurement or the monthly sales turnover is not higher than 200.000 zaïres ^(113(*)).

1. Critical appreciation

This ordinance-law puts forward the definition of the small trade of the objective criteria : « ... quantity and the monthly total value of the goods which should not exceed 400.000 zaïres ».

The legislator thus refers to the quantity but also to the value because to limit itself to the quantity would be to open a breach with the fraud and to fall down to the gaps of the ord. - law of August 2, 1979.

Thus, an individual who would sell of place in place a small quantity of goods whose monthly total value is 30.000.000 of zaïres, value largely higher than 400.000 zaïres will not be subjected as under old the ord. - law with the mode of the license but with that of the register of trade which is much taxable for the tradesman and thus very lucrative for the State.

However, the expression in small used quantity by the legislator is of too. Goods are known as small not according to the mass which it constitutes but when its monthly sales turnover does not exceed 400.000 zaïres.

A ton of shoddy goods will thus be subjected to the mode of the license if the monthly total value of its goods does not exceed 400.000 zaïres.

We thus note that the criterion determining here is the sales turnover and not the quantity of goods. From now on, will be regarded as small trade and subjected to the tax department, all the commercial activities included/understood within the limits fixed by the ord. - law under examination.

2. Suggestion

Having affirmed that the criterion determining in this definition is the sales turnover and not the quantity of the goods, we propose the suppression of the expression «in small quantity» used in the definition of the small trade.

Art 3 Al ler of this ord.- law should be made out as follows: «Within the meaning of present the ord. - law, one understands by small trade, the trade carried out by the sale of the goods whose monthly total value does not exceed 400.000 zaïres».

Considering the ratio legis of this ordinance-law was dictated with the aim of widen the taxability, by multiplying the taxes, which strike inter alia the activities of the small abstract trade. The State must overcome these egoistic interests and take account also of those of abstract small shopkeepers who need a regulation adapted to their situation. It is in this tread that the State with several degrees is considered to be an actor of the abstract one, either while being itself abstract craftsman, or by facilitating its exercise ^(114(*)).

Let us examine now the object, i.e., the matter on which carries the small trade.

B. From the point of view of the object

There exists as for the object of the small trade a clear demarcation between the ord. - law of 1979 and that of 1990.

Indeed, the old text took account of the nature and the form of the activity carried on to determine the object of the small trade.

The new text as for him, stresses the monthly sales turnover which is an objective and total criterion. This one, should not be higher than 400.000 zaïres for the achieved commercial activities and it should not be higher than 200.000 zaïres for the rendered services.

Speaking about the object of the small trade, the legislator of August 8, 1990 holds account only sales turnover which is a criterion objective and globalisant.

Objective, this criterion is insofar as it subjects without distinction to the influence of the news ord. - law all gainful employments included/understood within the limits fixed by it.

Globalisant, this criterion is insofar as we think that it is in particular the result of the following subjective elements: the number of employees, quantity of equipment used, the quality of the rendered services

Rose in her principles, the entant sales turnover that - criterion of determination of the small trade proves to be morose in its application. The first results from the difficulty of the determination from this sales turnover considering that the news ord.- law removed the obligation of the behavior by the small shopkeeper of a summary accountancy which the ord recommended.- law of August 2, 1979 ^(115(*)). The second results from the impossibility of fixing of a stable sales turnover taking into account the chronic monetary inflation noted as a R.D.C.

2. Suggestion

Under article 19 of the ord.- law under examination: «Are repealed, the ord.loi n° 79-021 of bearing 2 August 1979 regulation of the small trade like all the other contrary provisions legal and lawful former to present the ord. - law ».

On this, we note that the object of the small trade such as contents in article 2 al.1 of the ord. - law repealed as in article 2 of the A.I falls null and void since the new text of law holds account only sales turnover.

Nevertheless, it would be desirable in a future legislation to reintegrate the provision of the repealed ord-law relating to the behavior of a summary accountancy by the small shopkeeper.

This on the one hand, to make easy the determination of the sales turnover d' by the proper authority, other to prepare the small shopkeeper called to thrive in his business with the possible behavior of a thorough accountancy.

After having defined the small trade and having presented its object, let us see whether it is necessary to militate for a reform as for the processes which the law for the exercise of these activities requires.

Paragraph 2 : Reform ord.- law of 1990 of the point of

sight of the methods of exercises

A. Analyze these methods

Contrary to the initial ordinance-law, the new ordinance-law does not enumerate the methods of exercise of the small trade.

B. Appreciation critical and suggestions

Inexistence of the enumeration by the news ord.- law of the methods of exercise of the small trade does not mean that these last are repealed. For proof, the small shopkeeper continues without sanction to use about it publicly in the exercise of his activities.

We thus think that the refusal by the legislator to devote these methods expressly aims at avoiding the propensity of the abstract one so that the great economic activities cannot as in the past hiding under the methods of exercise of the small trade in order to be qualified tel. Moreover, the stating of these methods proves to be our days alleviating to allocate with a given activity the character of small trade. This quality of office is allotted according to the sales turnover, which of light ferenda, must be facilitated in its determination.

Paragraph 3 : Reform ord. - law of 1990 of the point of

sight of the conditions and sanctions

A. From the point of view of the conditions of exercises

Have regard to the philosophy of the news ord. - law, it appears to us sclerosed and inconvenient that the prohibition from abroad is maintained to exert the small trade.

We think that this prohibition was rationally justified at the time where the nationals were marginalized by the massive presence from abroad in the exercise of the small trade and not with that of the zairianisation; time to which, realizing compensation, the property of the industrial, commercial or agricultural companies will pass with the hands from abroad to the hands of the Zaireans called for the circumstance purchasers ^(116(*)).

Paraphrasing Professor Masamba Makela, Congolese was invited «to learn how to make deals such as they are practiced in the countries with strong economy...» ^(117(*)).

We note that feared is not any more to let the foreigners jointly exert the small trade beside the nationals which currently are capable to trade without complex beside these whose one feared formerly the presence. Moreover, on the basis of the assertion according to which, the State is the only Master of the orientation of his economy; the lifting by this one of the prohibition from abroad to exert the small trade would not be that to devote of a situation swears de facto and to make right future a true element of the economic and social infrastructure.

Also let us note that the lifting of this prohibition is not contrary with the thought of the news ord. - law more especially as the State needs at present much money to face the multiple projects of development.

The obligation to hold the license remains the single condition for the exercise of the small trade ^(118(*)); the characteristics of the license (personal and personal, restrictive and territorial, etc) remain unchanged ^(119(*)); it is the same for the authorities entitled to deliver it.

On the other hand, the obligation for the small shopkeeper to present the license at the requisition of any representative of authority persists, but article 13 of the new ordinance-law speaks about any duly elected agent thus reducing the possibilities of encroachment of being able and the informalisation of the economy orchestrated by the bureaucratic annoyances by unjustified times which make the law abominable to the eyes of the population. Also persist, the conditions of its obtaining were modified.

Indeed, the ordinance-law of 1990 only retains like conditions of obtaining the license ^(120(*)):

1. the requirement of Congolese nationality,

2. prohibition to exert incompatible functions with the small negotiability,

3. obligation not to be condemned to an infringement of the businesses.

On this, the news ord.- law draws aside from the elements subordinating to obtaining the license the condition relating to the instruction and that relating to the equipment. The suppression of the first condition east seems it justified by the massive presence of the illiterates who carry on this activity, we think that one should not cross the arms and let perpetuate this situation which has as a consequence only clochardiser the national economy. The small shopkeepers must be trained by taking at the same time account of the nature of their activities as well as need for the economic development. Suppression of the second condition which remains AD nutum.

With our humble opinion, it would be desirable, of light ferenda to make on the one hand obligatory the detention of instruments. The latter must be proposed by the public authority in order to avoid the use of measuring units plethoras, unhealthy and nonuniform which cause often abuse and anarchy in the bid prices ratio/quality of the goods on the market.

Concerning the prohibited categories of the nationals (magistrate, agent of the public or para-étatiques services, etc), it is first of all advisable to stress that in the interest of a correct operation of the public services, prohibition by them to exert the small trade is logically justified on the one hand in the fact that the office plurality would result in exerting one little effectively or the other of the «combined» activities and on the other hand given that the tradesman is animated by a spirit of lucre, a speculative goal, the office plurality would be reconciled badly with the spirit of independence and the direction of the dignity which dominate the above mentioned activities ^(121(*)).

But we note that these categories freely exert the small trade without incurring sanctions. Does one have as for the case from abroad devoting this de facto situation juridically? The question is delicate.

Before answering it, let us specify that the nationals as mentioned here exert the small trade like already evoked by need and not in the simple concern of violating the law; who sees himself thus emptied of all his contents.

Prohibition being justified, we recommend his lifting not; but let us wish that the Congolese authorities be able to take effective measures of framing in particular the improvement of living conditions of the above-mentioned categories in order to ensure a minimum of respect of the law in force and to reduce so much is little the phenomenon of the abstract economy.

With regard to the exemptions, they remain similar to those of the repealed ordinance-law. Indeed, the small farmers as well as the small stockbreeders remain exempted payment of the license although this exemption is the resultant of the sales turnover which should not exceed 10.000 zaïres and not absence of a material element (lack of stall) as it was the case for the ordonnace-law of 1979 ^(122(*)).

A report deserves to be evoked about the abuses of which are victims the above-named categories which, although exempted, are victims of the inhuman behaviors on behalf of a certain category of agents known as of the order.

B. On the level of the sanctions

It should be noted that the civil sanctions as those administrative ^(123(*)) remain unchanged. The penal sanctions as for them, have sudden light modifications.

The penalty to be inflicted with any offender who will trade without valid license remains the same one (6 months of penal constraint to the maximum), but the rate of the fine was raised of 1.000 zaïres with 25.000 zaïres to the maximum. However, is not taken again, the provision having milked with the confiscation of whole or part of the goods which seems to us effective on the one hand for the repression of the infringements inspired by a villainous mobile and on the other hand, to reduce the possibilities of repetition.

Concerning the sorrow of fine used to strike the delinquent in his inheritance, this one is presented as the sorrow most indicated in order to repress the infringements inspired by a lucrative mobile. It allows the State renfluer its cases contrary to the penal constraint which impoverishes them and blocks the prisons.

Moreover, it sied to stress that the various sanctions envisaged as regards regulation of the small trade proves to be unapplied. When they are it, their application is iniquitous.

Indeed, the exercise of the abstract activities «in margin of the law» sometimes led the public authorities to confuse them with illegal activities, and thus to badger them and to repress them ^(124(*)).

In DRC, the option to work in the illegality is often justified by the difficulty for the small companies of applying light the lata because of reasonableness and of the sporadic character of their incomes returning ipso facto some laws and payments inapplicable to their need and condition, or that the State is virtually non-existent in their life and does not have the means of making respect the payments which it car-enacts ^(125(*)).

The Congolese legislator is at the origin of a legal higher bid, which one can without risk announce that it will lead with difficulty to its ends, it imposes to the small shopkeepers a series of increasing constraints constantly making difficult the exercise of these activities.

This report pushes us to preach for a new way which will make it possible the abstract economy to continue and to formalize itself gradually rather than to force it to suddenly integrate the existing framework which it detests. Doesn't one say that better the law is worth to adapt to reality than to try to modify the behaviors?

Section 3: The formalization of the abstract sector like source of progress of SME

Without wanting to ignore is the rationality of the organisational motivation aiming at the maximization of the public receipts, at the base of the reform of the ordinance-law of August 08, 1990 on the small trade, the access ^(126(*)) to the reflection «the transition from the abstract activity to SME possible?» of professor Marc Penouil, Center of economy of the development, Université Montesquieu-Bordeaux Iv-France suggested us another alternative likely to lead to the same result but, with the advantage of guaranteeing the interests of the involved parts which are the State and the vulnerable agents of the abstract sector.

It is, as we will give an account of it, about a logic which goes beyond the economic principles or from the juridism. For the author, the passage of the abstract unit at modern SME is often recommended by the political leaders.

This evolution is in the logic of the economic development, but runs up against multiple obstacles at the total level as well economic as psychosocial. Its intention is that to pin the conditions of the possible transition from abstract towards the «modern one» by the transformation from the productive structures. Such a transformation falls under the process of total development, which is, each one knows it, a very complex phenomenon and with multiple components. The evolution which interests us thus registers in the total dynamics of the companies under development whose comprehension could not be limited to the only economic logic ^(127(*)).

This last section of our study comprises three paragraphs: The improvement of the environment and the macro-economic framework like source of cleansing of the abstract sector, total social dynamics and the difficulties of passage of the abstract unit with the TOKEN ENTRY E., dynamics interns abstract unit, condition of the creation of SME. Finding us in an analytical phase, the talk which follows wants brief instead of being an abundant alignment of the facts.

Paragraph 1: Improvement of the environment and the macro-economic framework like source of cleansing of the abstract sector

Historically speaking, the ambulatory trade or better, the abstract activities are former to the crisis which prevails in Democratic Republic of Congo.

However, today, everyone agrees to recognize its double function of mechanism of resistance to the crisis and lame factor of the process of socio-economic development. In other words, the economic difficulties, the loss of the purchasing power and the extension of unemployment amplified the abstract activities and resulted in becoming aware of their role in the management of the crisis, but one should not lose of considering their contribution to the process of development of the entreprenariat in Congo.

As of aucuns know it, the Congolese environment and macro-economic framework are not prosperous. All the economic and social indicators are with the red as attests it regularly the national and international reports/ratios in particular of the World Bank. This situation has resulted from the absence of a true policy of development and a management characterized for more than three decades by a diversion better, a quasi institutionalized plundering of the public monies to the profit of an oligarchy.

The reading of the Minimum Triennial Program of the Government ^(128(*)) informs inter alia budgetary imbalances were worsened by practices at the expense of the efforts of investment and development; a proliferation of the taxes with an aim of stopping the erosion of the budget policy, thus discouraging the private company and forcing it to take refuge in abstract activities difficult to tax; the engagement of the State in many projects of nonproductive investment; non-payments massive, wasting and fraud in the mobilization and the use of the public funds, in particular in the making of the markets for investments financed by outside; the lowering of standard of wages with for consequence a disastrous demotivation of the agents of the public sector; the majority of the government enterprises and the financial institutions are in bankruptcy; the economy was seen forced to fold up itself on activities of subsistence and other abstract activities, the sector directed towards export as for him narrowed...

With our opinion, as long as this dark table will persist, the proliferation of the abstract activities will be accentuated. Moreover, in such a context, although being useful for those which are devoted to it and to secondary title for the Congolese State, the abstract sector will remain vulnerable. One can read with interest of the publications available on this subject ^(129(*)).

Vis-a-vis this situation, for us, the cleansing of the environment and the macro-economic framework passes for a precondition impossible to circumvent to the question of the width and profitability of the abstract activities in Democratic Republic of Congo.

For this purpose, the Congolese Government should be harnessed with the work of the restoration and the consolidation of peace on the whole of the own territory; with stabilization for: to guarantee a stable, foreseeable and transparent environment macro-economic allowing the economic agents to durably develop their activities of production, consumption, saving and investment; redynamiser the financial system; to rationalize the system of incentives; to give again and maintain the purchasing power the workers in particular and the whole of the population in general by massive creation profitable employment, etc ^(130(*)).

This dream appears to us with carried DRC - country with the various and immense potentialities as well in the natural plan human. A good governorship, a good amount of patriotism, a healthy justice and especially a fight baited against impunity, the clientelism, the corruption... appear among the actions to undertake, to perennialize and whose positive and significant repercussions would not be long in being made record in the abstract economy. Once the cleansed medium, the number, quality, resistance, the control and the contribution of the abstract activities would change with the great happiness of the authorities, the individuals who devote themselves to it and their respective families.

Paragraph 2: Total social dynamics and difficulties of passage of the abstract unit at SME

The talk which follows requires a dialectical reading making it possible to locate social contradictions inherent in the abstract activities which feed the shelves and handicap the process of evolution of the abstract activities towards SME. This process is not only possible but can lead to condition of course of avoiding any precipitation which is likely to be fatal for him. Among the factors which justify this precaution, Mr. Penouil insists on ^(131(*)).

A. The transition from abstract towards SME and logic from the development

As we will note it below, this transition revêt a character impossible to circumvent if one commits oneself not mortgaging the development. Two realities on this subject deserve to be pinned: the dynamic ones of transfer and those of transition.

The dynamic ones of transfer return to the fact that the evolution or the current organization of the African companies rests primarily on exogenic factors. With the plan of the entreprenariat, companies were established here and there certainly but, without culture of managing. In the majority among those, operation and management are not subjected to the constraints even among most elementary. The companies worthy of name are not widespread in Africa for example.

As opposed to what one could think, the current crisis influences this sector favorably. Indeed, it made become aware with many Congolese need for subjecting itself to a minimum of rule of management, precondition to the survival of very undertaken.

The dynamics of transition as for it supposes that starting from the existing structures one carries out various adaptations which lead gradually to the installation of a completely new structure. By the way precisely of abstract, it corresponds already to a transformation of the former productive structures, but it can also be the starting point of another evolution which will bring closer its organization that of SME like that was the case in Europe and in certain States of the Third World.

In general, the abstract one meets the needs for African with a certain quality of the goods and services sold at a price adapted to the incomes of the greatest number. Admittedly, modern SME would offer products of better quality, but with unfortunately the constraint to sell them with a cost which would exclude much from virtual customers. Like one little to realize it, the evolution can only slow, progressive, be generated by the growth of the incomes. The launching of SME cannot be issued.

B. obstacles of the transition from abstract towards SME

The reading of work already quoted ^(132(*)) informs the negative influence which certain factors exert on the process of creation of microphone-companies.

The economic crisis, the demographic growth and the collective behaviors appear among most important.

With regard to the economic crisis which shakes to it quasi totality of the African countries here more than one decade, it paralyzes in an obvious way creation of SME. As of aucuns know it, this crisis amplified the process of informalisation of the economy and the company. This extension of abstract results from the always worrying growth of unemployment. The abstract one extends nowadays to all the social layers reducing from the blow, the number of candidates to the creation of SME. It is affirmed more and more like sector refuge. Once again, it is the decrease of the incomes and the growth of the unemployment which explain such a situation. Ultimately, the transformation of the abstract units into SME could not be prosperous before the socio-economic economic situation does not become brilliant.

The equation remains difficult to solve insofar as, the procedure of the African companies goes against the development. As it is known, SME seeks the immediate profit, the abstract unit releases an instantaneous income of survival. However, the development, accumulation and the innovation suppose the long term. It becomes more clear these many stakes which abound the Congolese company and its abstract units impose patience and clearness on any prospect for desired progress.

The demographic trends especially in urban environments (rural migration and natural growth) disadvantage the profitability of the abstract sector. Indeed, in Africa, the urban population is mainly made up of the young people among whom one finds several graduates in search of employment. It is necessary to retain on this subject that the demographic structures, like the structures of the market of work, do not play yet in favor of a process of creation of microphone-companies.

Being finally the desires of the individuals seeking to change occupations, Mr. Penouil takes again the data hereafter at the end of investigation led to Cameroun on D.I.A.L. «25% of the workers of abstract wish to leave towards the modern one, whereas 41,7% consider a displacement within the abstract one. Inside the modern sector, 29,4 wish to launch out in the abstract one.

Worse, 28,5% of the workers of abstract and 49,8% of the workers of modern wish to move towards the public sector, proof that this one very not lose of its attraction in spite of the recorded vexations. What jumps to the eyes is the weak collective attraction of SME; that could be explained by the batch of the difficulties encountered in Africa creation management of the abstract units ^(133(*)).

Paragraph 3. Dynamics interns abstract unit, condition of the creation of SME

Under this heading, it returns to us to in general explore the principal difficulties of creation of SME in Africa and DRC in particular. One quotes usually the financing of the capital, the lawful and administrative annoyances as well as the lack of personal engagement of the contractor.

The analysis which primarily follows door on the examination of the correlations between the financing and the profitability then the analysis between the improvement of management and profitability.

A. Evolution of the modes of financing and profitability

In general, «the abstract units present well-known methods of financing. Their start-up capital is consisted personal capital contributions (between 65 and 75%), with contributions complementary to the family (approximately 10%), the balance being usually obtained from friends or through the system of the protective sackings.

As one can realize it, resting on the principle of offering edifying guarantees, the banking financing remains exceptional in the African abstract context. Moreover, the attitude of the bankers is justified by the deficiency of capacity of self-financing which characterizes this world.

Other paradoxes deserve to be raised insofar as it is known that all true SME could not continuously do without the banking contributions. As it is known, the effectiveness of abstract is due precisely to the adjustment of its costs by restricting employment or by delaying damping.

Whereas the banking financing supposes the duration of the company, the abstract units they do not have as one transitory life and their contractors are wandering as well on the geographical level as on the intersector level of activities. In this case, any significant evolution in this matter can be considered that in some selected sectors.

Admittedly, we should not ignore the existence of some public organizations created in order to ensure the promotion of SME. In DRC for example, one can quote the FPI, the OPEC... but very often, the borrowers complain about the practice of «bribes» to which is added the lack of rigor on the criterion of optimal profitability at the time of the choice of projects to finance.

The evolution of the tax system obstructs also the progress of the abstract economy. As of aucuns know it, «the abstract activities escape from a way or another from the tax levies apart from the directly paid taxation of the markets. The itinerant trader is practically free from fiscal burdens. The entry in the modern sector, in the shape of SME will very often imply the fiscal burdens of the companies. That involves new loads. Part of the receipts and possible saving of the company will be taken by the taxation and to reduce of as much the capacity of investment» ^(134(*)). What to make? The solution with this problem passes by a handing-over in question of current modes of management.

B. Evolution of the modes of management and growth of the productivity

In connection with this debate, Mr. Penouil points out that «the passage of the abstract unit to the modern statute of SME is not possible that if this evolution generates a sufficient growth of the productivity which supposes itself a transformation of the modes of management. The passage of the abstract unit generates, we saw it, a larger rigidity of the costs and an upward trend of the costs resulting from the fiscal burdens, of the damping of the banking loans and the return on the capital, of the larger rigidity of the hired labor charge.

One can logically think that modern SME carry out a production of better quality that the abstract activities but, in period of stagnation of the incomes, the consumers are more sensitive to the price stability or their fall that with the improvement of the quality of the products. The increase in the productivity shows that the transition towards modern SME is thus the fundamental condition of survival of the company " ^(135(*)).

For that purpose, it is important to have powerful equipment and to institute an effective control of the loads and costs. In connection with the machines, their acquisition must be accompanied by a control approved by technologies available, their use and their truly economic management if one wants to ensure the profitability of the company.

As for accountancy, usually, the contractor lets himself condition by the horizon of the short term what is incompatible with the lacing of a business. As we underlined in the case of technology, accountancy must not only be to control but also rigorously respected through the management of each day.

Before finishing, let us retain that all the observations exposed in the preceding pages spread out the shelves of the transition. Multiple ideas and initiatives were undertaken in the optics of the profitability of the abstract units in DRC and elsewhere but the majority appeared unsuited.

In conclusion, vis-a-vis the complexity and of the delicacy of the treated matter, we think following Mr. Penouil that only pragmatism i.e. the taking into account or the awakening of the real data, even if they do not meet waitings of the people and the implied authorities, can lead to a rational evolution, flexible, healthy, person in charge for the productive system.

GENERAL CONCLUSION

Arrived at the end of our essay on « The promotion of the abstract economy in Congolese right: Which option rising between its reform its formalization ? », it returns to us to summarize the projecting facts to which its analysis led. Admittedly, this task is not easy because, as Yves Guyon underlines it, « any conclusion is perilous and necessarily partial or partial » ^(136(*)). However, the effort provides pushes us to believe that the talk which follows offer a sufficiently complete sight, objective and concise of the whole of this relatively bulky essay.

By initiating this reflection, our objective was that to pronounce us, after meticulous examination, on the choice to be operated between the reform and the formalization of the small trade in Congolese right in optics of rise of the abstract economy.

Our problems rested on the interrogations hereafter : how to explain the persistence of the exercise of the small activities in spite of the promulgation of the ord. - law n° 90-046 of bearing 08 August 1990 regulation of the small trade ? How to explain that the State leaves unpunished similar behaviors ? Light the lata is it conforms to the current situation of the company ? Quid of the reasons which force the actors of abstract to circumvent the tax services ? Vis-a-vis this situation, which option with raising between the reform and the formalization of the abstract economy to promote SME in DRC?

Have regard to these interrogations, we put forth the following assumptions :

· the incapacity for the State to remark the regulation in force is the corollary of an outrageous juridicity and against nature of light the lata.

· the reform of the juridico-institutional framework is certainly creditable but unfortunately this framework ignores the abstract activities which it confuses with capitalism and oblige them to conform to it. The idea thus to us had just preached for a formalization of the abstract economy.

Thus, to carry out the checking of our starting assumptions, we resorted to the techniques documentary and the interview.

The methods dialectical and exegetic were exploited to this end. They enabled us to have a sight total and dynamic fact studied like encircling well and releasing contradictions and the oppositions between the texts and what is done on ground.

With the exit of our analyzes, it released two results :

· the first rises owing to the fact that the abstract economy although exerted in margin from the arsenal legislative and lawful a relief valve by the creation of jobs constitutes which it supports. But unfortunately, this employment is precarious, they only contribute to perennialize the misery which haunts already the populations. The contribution of the abstract activities remains moderate point of considering socio-economic, on the other hand ; these consequences are legions. The idea thus to us had just considered a reform of the ordonnace-law of 08 August 1990 regulating the small trade in order to reduce the frequent distorsions to the law.

But unfortunately, this step involves much more disadvantages than it does not solve the problem in a total way. Moreover, the authorities tolerate the exercise of the abstract activities one would say as a compensation due to the abuses generated by its regulation against nature.

· the second results owing to the fact that for our part, although recognizing certain merits of this thesis, we chose the formalization of the abstract economy which appeared to us to be the step most indicated to promote the Small ones and Medium-sized companies. This step evolves/moves in the direction of integration or the adaptation of the juridico-institutional framework to lived daily and not to seek to conform this phenomenon to the existing framework.

The contribution of the abstract activities deserves to be constant and the actors of the aforesaid activities must be taken into account without being prejudicial the authorities.

In other term in the logic of formalization, the evolution of abstract towards SME which interests us registers in the total dynamics of the companies under development whose comprehension could not be limited to the only economic logic.

In addition, it sied to note that formalization:

· recommend the taking into account improvement of the environment and macro-economic framework like source of cleansing of the abstract sector.

· raise the impact of total social dynamics and the difficulties of passage of the abstract unit at SME.

· present the internal dynamics of the abstract unit like condition of the emergence of true SME.

The taking into account of these assets and information makes it possible to offer the best chances of the abstract activities.

In the light of what precedes, our two starting assumptions were confirmed.

Like any human work, the present essay can contain gaps likely to be filled by later research. We are opened with all criticisms constructive especially in the optics of the future publication of the results of this investigation.

SUMMARY BIBLIOGRAPHY

I. WORKS

1. ALIOUNE SALL, the future competitiveness of the African economies, ED. Karthala, Paris, 1999.

2. BABI MBAYI, autocentrée Industrialization and economic development of the Democratic Republic of Congo, CEPI, Kinshasa 1999.

3. BAKANDEJA wa MPUNGU, Right of the finance public, ED. NORAF, Kinshasa, 1997.

4. BAKANDEJA wa MPUNGU, Handbook of financial right, ED. African academics, Kinshasa, 1997.

5. BOSEKOTA W' ATSHIA, To rebuild Democratic Congo : Good Official Governorship and Key Role of SME !, ED. University presses « BEAUTIFUL CAMPUS », Volume I, 174 pp.

6. BOSEKOTA W' ATSHIA, To rebuild Democratic Congo : Good Official Governorship and Key Role of SME !, ED. University presses « BEAUTIFUL CAMPUS », Volume II, 510 pp.

7. BUABUA wa KAYEMBE, taxation of the abstract economy in Zaire, PUZ, 1995.

8. CASTELAIN L, Elements of Commercial law, ED. From Book-Brussels, VIIIème ED., 1970.

9. COMLAN A., Treaty of Congolese Commercial law, Volume 1, N.E.A, Paris, S.D.

10. David TURNHAM, Bernard SALOME, Antoine SCHWARZ, News approaches of the abstract sector, OECD, OECD, Paris, 1990.

11. CLERCQ, Synthesis of the commercial law, ED. De Boeck, Brussels, 1988.

12. DELCOURT J. and WOOT P., challenges of the globalisation : Babel or Pentecost ? University presses of Leuwen, 2001.

13. DEREK W. BLADES, DEREK D. JOHSON and alii, the sector of services in the DEVELOPING COUNTRIES, OECD, Paris, 1974.

14. DUQUESE B. and MUSYCK, the abstract sector in Africa: theoretical approach of case borroms-sarrettes of zinguinchor, UCL, 1986.

15. DURKHEIM E., the Suicide, Paris, P.U.F., 1973.

16. Francoise Dekeuwer-Defossez, Commercial law : Commercial activities, commercial, goodwill, competes with, consumption, 2nd ED. Montchrestien, 1992.

17. GERMAIN Mr., RIPERT G., ROBLOT R., Treaty of commercial law, Volume 1, 15th ED. LGDJ., Paris, 1993.

18. GUYON Y., Right of the businesses, 7th ED. Economica, Paris, 1992.

19. GUYON Y., Right of the businesses, 8th ED. Economica, Paris, 1994.

20. HAROLD LUBELL, the abstract sector in the Eighties and Nineties, OECD, Paris, 1991.

21. HOUIN R., PEDAMON Mr., Commercial law, 8th ED. Dalloz, Paris, 1985.

22. KABANGE NTABALA, Administrative law and administrative institutions, Volume I, 1997.

23. KUYUNSA B.G and SHOMBA K.S., Initiation with the methods of research in Social sciences, PUZ, Kinshasa, 1995.

24. LEGEAIS D., Commercial law, 11th ED., Sirey, Dalloz, Paris, 1997.

25. MACGAFFEY J., One manages: reflection on the second economy in Zaire, Karthala Edition, Paris, 1993.

26. MASAMBA MAKELA, Right of the businesses, Tallies legal of the life of the businesses in Zaire, ED. from Boeck (Brussels) and CADICEC (Kinshasa), 1996.

27. MASAMBA MAKELA, economic Right, ED. CADICEC, Kinshasa, 1995.

28. MBAYA Mr. and FRIENDHELM S., abstract Sector in Congo-Kinshasa, strategies for an endogenous development, ED. African academics, Kinshasa, 1999.

29. MESTRE J., Handbook of commercial law, 18th ED. LGDJ, Paris, 1986.

30. NGUYEN CHAM THAM and Co, Lexicon of Right of the Zairean businesses, P.U.Z., Kinshasa, 1972.

31. NYABIRUNGU mwene SONGA, Zairean general criminal Law, ED. Right and Company « D.E.S. », 1989.

32. NYABIRUNGU mwene SONGA, the criminalisation of the Zairean economy, ED. , Kinshasa, 1996.

33. PACE VIRGILE, OMC and reinforcement of the legal regulation of trade, ED. Harmathan, Paris 2000.

34. PENOUIL Mr. and LACHAND J.P., the spontaneous development. Abstract activities in Africa, ED. Pédone, Paris, 1985.

35. PINDI MBENSA KIFU, Right Zairean of consumption, ED. CADICEC, Kinshasa, 1995.

36. RHEINHARD Y., Commercial law, 3rd ED. Litec, Paris, 1993.

37. SAMBWA J.F., the Obsam report/ratio: R.D.-Congo: Last poor country of the world? ED. University presses Beautiful special Campus, n°, Kinshasa, 2001.

38. SAMBWA J.F., Program of adjustment structural or a new strategy of economic development for Africa, SNEL S.A., Brussels, 2001.

39. SHOMBA KINYAMBA, Methodology of scientific research, PUK, Kinshasa 2002.

40. SUMATA Claude, parallel economy of R.D.C., ED. Harmattan, Paris, 2001.

41. TIGER P., right of the Businesses in Africa, 3rd ED., PUF, 2001.

42. Treaty and uniform Acts with accompanying notes and annotated, Juriscope OHADA, 1999.

43. MINNOW Mr., criminal Law of the businesses, 2nd ED., Armand Colin, Paris, 1997.

II. LEGAL AND REGULATORY TEXTS

1. Decree interdépartemental n°0029/80 of 7 April 1980 fixing measurements of execution of the ord.loi n° 79/021 of bearing 2 August 1979 regulation of the small trade.

2. Commercial legislation and economic Regulation and (Collection of the texts in force), E.C.P.I., 2nd ED. 1998, 636 pages.

3. Law n0 87/010 of August 1, 1987 bearing code of the family.

4. Ordinance-law n° 79-021 of 2 August 1979, bearing regulation of the small trade (repealed).

5. Ordinance-law n° 90-046 of 8 August 1990, bearing regulation of the small trade.

6. Ordinance-law n°82-039 of the 05-12-1982 bearing liberalization of the artisanal exploitation of the precious substances.

III. ARTICLES AND RE-EXAMINED

1. BAKANDEJA wa MPUNGU, the abstract one and economic right : incidences of the commercial practices on the operation of the economy. See Days of the humans right on : « The universal declaration of the humans right and the construction of the State of right », UNIKIN, February 19-20, 2002.

2. CISSE Mr., International Confederation of the Free Trade unions (CISL9 Needs and Demande for the Abstract Sector and the Small Companies as regards professional competences and knowing: Prospect in a developing country in Africa Geneva, September 10-13, 2001.

3. World conference of Work-Information., WOMEN: CHICKS OF ABSTRACT, in http://www.cmt-wcl.org/fr/pubs/cmtinfo9902.html, 19-02-2001

4. Underground economy (management Report DGCCRF 1999) consulted page the 22-11-01in, http://www.finances.gouv.fr/DGCCRF/activites/1999/eco_sout.htm

5. GEORGE SUSAN, For a reform of the international system in the diplomatic world, January 1999.

6. HUSSMANNS R, abstract Sector: history, definition and importance, the ILO, Act of the seminar held in Bamako from the 10 to March 14, 1997.

7. IBRAHIM SY SAVANNA, abstract it is the life, consulted page the 28-02-02, in http://www.africaonline.co.ci/AfricaOnline/infos/fratmat/9697eco2.html

8. LACROIX J.L., Industrialization of Congo, in book Economic and Social, Flight. IV, n°4, 1964.

9. LAMICQ H., commercial Distribution and market of employment : with the research of ignored in the average cities in Brazil and in India in Third Worlds : the abstract one in question, ED. Harmattan, Paris, 1991.

10. LAUTIER B., «abstract Economy: solution with the problem» in books of the social sciences, n° 50, 1995.

11. The abstract sector : an exit point for Africa, consulted page the 22-11-01, in http://myweb.worldnet.net/~matheuy/ecform.html

12. Deliver green on the relations between the European union and the ACP countries at the dawn of the 21st century : Challenges and options for a new partnership.

13. PENOUIL Mr., the transition from the abstract activity to SME is it possible ? , consulted page the 20-12-01 in, HTTP : ced.montesquieu.u-burdeaux.fr/ceddt23.pdf

14. MBWINGA BILA, abstract Sector and domestic market of consumption of mass in Zaire, in the books of the CEDAF-ASDOC, n°3-4, Kinshasa, 1992.

15. MILANDU Mr., the dynamics of the abstract sector: The case of Congo, in African review of social and human sciences, CERDAS vol. n°1, July 1990.

16. SAMB, Note of synthesis FOAMED on the economic and social development of Senegal, in http://enda.sn/doccentr/vigidoc/sn_intro.htm, 08-07-2002.

17. NTUMBA LUKUNGA and OLELA NONGA " the abstract one in the Congolese economy: discussion around two theses ", in social Movement and Stakes, n°3, Kinshasa, January-February 2002.

18. OLELA NDJADI and alii, Universalization, abstract sector and CP: in which way does lie the safety of Congolese? In social Movement and Stakes, n°5, Kinshasa, May-June 2002.

19. MARONGIU J., the transition from the abstract company to the modern company. Synthesis of the studies on Yaounde and Douala, Center of economy of the development, University Montesquieu-Bordeau IV, 1992.

20. MASAMBA MAKELA, the applicability of the right of the businesses to the abstract sector, held at the time of « Days of the humans right on the universal Declaration of the humans right and the dedication of the State of right ». (Unikin, February 19-20, 2002).

IV. MEMORIES

1. MOLA Me BOMPE Ek' Esongo, abstract economy and its framing at Congo, University of Kinshasa, 1996-1997.

2. PHAKA MABIALA, Of the problems of the abstract economy in Zairean Substantive law, University of Kinshasa, 1995-1996.

V. OTHER DOCUMENTS

1. Declaration of Interlaken on the economy abstract, Swiss, September 10-12, 2001.

2. Document ordinary n°66 XXV° session: resolution about the abstract economy in the French-speaking countries (Ottawa July 05-08, 1999).

3. Kind and abstract sector, World Confederation of Work, July 2, 1999.

4. Program National Revival of the agricultural sector, Kinshasa 27-02-1997.

5. Minimum Triennial program, Ministry for the Plan and the Development 1997-1999, Kinshasa, 1997.

6. Report/ratio the ILO, Employment in comes and equality: With strategy for increasing productive employment in Kenya 1972.

7. National plan for the development of the DRC 2001-2010, Kinshasa, 2000.

CONTENTS

Dedication .................................................................................................. I

Foreword ............................................................................................. II

Principal abbreviations ................................................................................ III

General introduction .................................................................................. 1

1. Problems .................................................................................. 1

2. Delimitation of the subject ........................................................................... 4

3. Interest of the study ................................................................................ 5

4. Working methods ............................................................................ 5

5. Subdivision of work ......................................................................... 7

Chapter I : ABUSES RESULTING FROM THE EXERCISE OF THE ABSTRACT ECONOMY .................. 8

Section 1. Legal description of the abstract economy ...................................... 8

Paragraphe1. Definition and characteristic of the abstract economy ............... 8

A. Prospect centered on logic for the production ........................... 12

B. Prospect centered on its nonlegal character ............................... 12

C. Prospect centered on the recent evolution for the organization

work ........................................................................... 13

Paragraph 2. Characteristics .............................................................. 13

A. General ..................................................................... 14

B.Particulière ................................................................... 15

Section 2. Category and contribution of the activities of the abstract sector .............................. 16

Paragraphe1. Category of activity ........................................................... 16

A. Activities of the primary sector ...................................................... 16

B. Activities of the secondary industry ....................................................... 19

C. Activities of the tertiary sector ............................................................ 20

Paragraph 2. Contribution of the activities ......................................................... 22

A. Contribution on the level of the economy ................................................... 23

1° On the level of the production ...................................................... 23

2° On the level of the prices ................................................................. 24 B. Contribution on the social standing ................................................................ 25

1° On the level of employment ......................................................... 26 2° At the level purchasing power it ................................................ 26

Section 3 : Consequences of the abstract economy ............................................. 27

Paragraphe1. In the tax plan .................................................................. 28

Paragraphe2. In the economic plan ......................................................... 28

Paragraphe3. In the social plan ................................................................. 29

Paragraphe4. At the international level ........................................................ 30

Chapter II : The ABSTRACT ECONOMY VIS-A-VIS the OPTIONS OF REFORMS AND OF

FORMALIZATION ....................................................................................... 33

Section 1. Short presentation of the evolution of the legal situation of the DRC

on the small trade ..................................................................... 33

Paragraphe1. From 1885 to 1979 .............................................................. 34

Paragraphe2. From 1979 to 1990 .............................................................. 36

Paragraphe3. From 1990 to our days ......................................................... 52

Section 2. Reform of the ordinance-law of August 08, 1990 on the small trade... 53

Paragraphe1. Definition and object of the small trade according to

the ord. - law of August 08, 1990 ................................................... 36

Paragraphe2. Reform ord.- law of August 8, 1990 from the point of view of

methods of exercises of the small trade ............................... 57

Paragraphe3. Reform ord.- law of August 8, 1990 U of not seen

conditions and sanctions ....................................................... 57

Section 3. Formalization of the abstract sector like source of progress of PME..62

Paragraphe.1.L' improvement of the environment and the macro-economic framework

like source of cleansing of the abstract sector ................. 63

Paragraphe2. Total social dynamics and difficulties of passage of the unit

abstract at SME .......................................................... 65

A. The transition from abstract towards SME is in logic

of development ................................................................. 65

B. Obstacles of the transition from abstract towards SME .................... 66

Paragraphe3. Dynamics interns abstract unit, condition of

creation of SME ........................................................... 68

A. Evolution of the modes of financing and profitability ........................ 68

B. Evolution of the modes of management and growth of the productivity ....... 69

General conclusion .................................................................................... 71

Summary bibliography ............................................................................... 74

Contents ...................................................................................... 79

* ⁽¹The abstract sector  : an exit point for Africa, in http://myweb.worldnet.net/~matheuy/ecform.html

* ⁽²⁾ Underground Economy (management Report DGCCRF 1999) in

http://www.finances.gouv.fr/DGCCRF/activites/1999/eco_sout.htm, 07-05-2002.

* ⁽³⁾ World Conference of Work-INFORMATION., WOMEN: CHICKS OF ABSTRACT, in http://www.cmt-wcl.org/fr/pubs/cmtinfo9902.html

* ⁽⁴⁾ SUMATA Claude, parallel economy of R.D.C., ED. Harmattan, Paris, 2001, p..204.

* ⁵ SAVANNA I, abstract it is the life, in http://www.africaonline.co.ci/AfricaOnline/infos/fratmat/9697eco2.html

* ⁽⁶⁾ CISSE Mr., International Confederation of the Free Trade unions (CISL) Needs and Request for the Abstract Sector and the Small Companies as regards professional competences and knowing  : Prospect in a developing country in Africa Geneva, September 10-13, 2001.

* ⁽⁷⁾ NYABIRUNGU Mr. SONGA, the criminalisation of the Zairean economy, ED. , Kinshasa, 1996, p. 8.

* ⁽⁸⁾ BOSEKOTA W' ATSHIA, To rebuild Democratic Congo  : Good Official Governorship and Key Role of SME  !, ED. University presses «  BEAUTIFUL CAMPUS  », Volume I, p. 17.

* ⁽⁹⁾ Colbertisme is doctrines according to which the public authority must impel the economy, to direct it and control it. To see with this subject Francoise Dekeuwer-Défossez, Commercial law  : Commercial activities, commercial, goodwill, competes with, consumption, 2nd edition, Montchrestien, 1992, p.7.

* ⁽¹⁰⁾ In the same way, lira underground Economy (management Report DGCCRF 1999), in http://www.finances.gouv.fr/ DGCCRF/activities/1999/eco_sout.htm

* ⁽¹¹⁾ HAROLD LUBELL, the abstract sector in the Eighties and Nineties, OECD, Paris, 1991.

* ⁽¹²⁾ To read KUYUNSA B.G and SHOMBA K.S., Initiation with the methods of research in sciences Social, PUZ, Kinshasa, 1995, p.123 and following.

* ⁽¹³⁾ To read SHOMBA KINYAMBA, Methodology of scientific research, PUK, 2002, Kinshasa, p. 46 and following.

* ⁽¹⁴⁾ DURKHEIM E., the suicide, Paris, PUF, 1973, p.1.

* ⁽¹⁵⁾ LAUTIER B., «abstract Economy: solution with the problem» in books of the social sciences, n° 50, 1995, p. 26. In the same order of idea cf International Confederation of the Free Trade unions (CISL), Geneva September 10-13, 2001.

* ⁽¹⁶⁾ MACGAFFEY J., One manages: reflection on the second economy in Zaire, Karthala Edition, Paris, 1993, p. 144.

* ⁽¹⁷⁾ It is the first to pronounce abstract the sector term in 1971 before this one is not popularized by the report/ratio of the ILO on Kenya in 1972. Cf TURNHAM D., SALOME B., SCHWARZ A., News approaches of the abstract sector, OECD, Paris, 1990, p.13.

* ⁽¹⁸⁾ MILANDU Mr., the dynamics of the abstract sector: The case of Congo, in African review of social and human sciences, CERDAS vol. n°1, July 1990, p. 94.

* ⁽¹⁹⁾ DEREK W. BLADES, DEREK D. JOHSON and alii, In their work: The sector of services in the DEVELOPING COUNTRIES, OECD 1974 p.12-13 speak about 3 sectors: «agriculture Industry, services».

* ⁽²⁰⁾ Idem, p. 94.

* ⁽²¹⁾ FIELDS G. quoted by THOMAS J.J., Synthesis of the observations and the debate: methodology and the theory in New approaches of the abstract sector, OECD, Paris, 1990, p. 103.

* ⁽²²⁾ BUABUA wa KAYEMBE, taxation of the abstract economy in Zaire, PUZ, 1995, p. 10.

* ⁽²³⁾ Idem, p. 11, In this logic, lira also DUQUESE B. and MUSYCK, the abstract sector in Africa: theoretical approach of case borroms-sarrettes of zinguinchor, UCL, 1986, p.4 and 5.

* ⁽²⁴⁾ BUABUA wa KAYEMBE Ibidem, p. 16.

* ⁽²⁵⁾ TOKMAN E. the abstract sector in Latin America: Fifteen years afterwards in New approaches of the abstract sector, OECD, Paris, 1990, p. 111.

* ⁽²⁶⁾ G. VILLERS quoted by MBAYA Mr. and FRIENHELM S., abstract Sector in Congo-Kinshasa, Strategy for an endogenous development, University Editions African, Kinshasa, 1999, pp. 35-36.

* ⁽²⁷⁾ TURNHAM D., SALOME B., SCHWARZ A., News approaches of the abstract sector, OECD, Paris, 1990, p. 13.

* ⁽²⁸⁾ Kind and abstract sector, World Confederation of Work, July 2, 1999.

* ⁽²⁹⁾ In the same way, lira BROWN O., the elephant and ants the State and small commercial activities ", in popular Economy and phenomena in Zaire and in Africa, Brussels n° 3-4, 1992 p. 195. Resolution n° 15 of the International Conference of the Statisticians of the Work of January 28, 1993.

* ⁽³⁰⁾ LADREIT G., quoted by PACE VIRGILE, OMC and reinforcement of the legal regulation of trade, the harmathan, Paris, 2000, p. 209.

* ⁽³¹⁾ Cf Declaration of Interlaken, Switzerland, September 10-12, 2001.

* ⁽³²⁾ In the same order of idea, lira: SETHURAMAN quoted by FIELD G.S.: The modeling of the labor market and the urban abstract sector, LAUTIER B., abstract economy in the Third World, ED. the Discovery Paris 1994 p. 13-14, BROWN O., op.cit, HAROLD LUBELL, the abstract sector in the Eighties and Nineties, p. 13.

* ⁽³³⁾ To read MILADOU Mr., the dynamics of the abstract sector: The case of Congo, in African review of social and human sciences, CERDAS vol. n°1, July 1990, p.95. To also consult the report/ratio the ILO, Employment in comes and equality: With strategy for increasing productive employment in Kenya 1972.

* ⁽³⁴⁾ See Kind and abstract sector, World Confederation of Work, July 2, 1999.

* ⁽³⁵⁾ To read KIONI KIA BANTU TOMASIKILA, Of the concept hold-all abstract sector towards two new concepts: tradi-modern economy and clandestine economy, in African review of social and human sciences, CERDAS vol. n°1, July 1990, p. 82. The resolution about the abstract economy in the French-speaking countries is also of this opinion when it recommends to take care not to identify the abstract economy with the fraudulent economy, to see Document ordinary n°66 XXV° session (Ottawa July 05-08, 1999).

* ⁽³⁶⁾ Kind and abstract sector, World Confederation of Work, op.cit.

* ⁽³⁷⁾ Idem.

* ⁽³⁸⁾ In the same spirit, lira BABI MBAYI, autocentrée Industrialization and economic development of the Democratic Republic of Congo, CEPI, Kinshasa 1999 p. 156-157.

* ⁽³⁹⁾ National Programme of Revival of the agricultural sector, Kinshasa the 27-02-1997, p.87.

* ⁽⁴⁰⁾ LACROIX J.L., Industrialization of Congo, in book Economic and Social, Flight. IV, n°4, 1964, p.123.

* ⁽⁴¹⁾ Exposed reasons for the O.L n°82-039 of the 05-12-1982 bearing liberalization of the artisanal exploitation of the precious substances.

* ⁽⁴²⁾ OF CLERCQ Mr., Synthesis of commercial law, ED. De Boeck, 11th ED., Brussels, 1988, p. 9.

* ⁽⁴³⁾ GOZO Mr. K., quoted by MOLA Me BOMPE E., abstract economy and its framing in Congo, Memory, UNIKIN, 1996-1997, p. 10.

* ⁽⁴⁴⁾ SAMB, Note of synthesis FOAMED on the economic and social development of Senegal, in http://enda.sn/doccentr/vigidoc/sn_intro.htm, 08-07-2002.

* ⁽⁴⁵⁾ The state of need is the crisis in which a person is who, to escape a danger which threatens it, or to save a third of an imminent danger, has of another resource only to commit an offense. To see NYABIRUNGU mwene SONGA, general criminal Law, ED. , Kinshasa, 1989, p.126-127.

* ⁽⁴⁶⁾ For more information on the STEPS, lira Jules Fountain SAMBWA, Program of adjustment structural or a new strategy of economic development for Africa, SNEL S.A., Brussels, 2001, pp. 173-289.

* ⁽⁴⁷⁾ GEORGE SUSAN, For a reform of the international system in the diplomatic world, January 199, p.3.

* ⁽⁴⁸⁾ LAMICQ H., commercial Distribution and market of employment  : with the research of ignored in the average cities in Brazil and in India in Third Worlds  : the abstract one in question, ED. Harmattan, Paris, 1991, pp.155-169.

* ⁽⁴⁹⁾ FIELDS GS., art.cit., p. 100.

* ⁽⁵⁰⁾ FIELDS GS., art.cit., p. 100.

* ⁽⁵¹⁾ SAMECLSON quoted by GAUTHIER JF., the abstract one is a tax evasion  ? in  http://www.ilo.org/pbc//french/employment/ent/papers/htm,04-06-2002.

* ⁽⁵²⁾ In the same way, lira MBWINGA BILA, abstract Sector and domestic market of consumption of mass in Zaire, in the books of the CEDAF-ASDOC, n°3-4, Kinshasa, 1992, pp.179-193.

* ⁽⁵³⁾ KIONI KIA BANTU, art.cit., p. 98.

* ⁽⁵⁴⁾ Idem, p.98.

* ⁽⁵⁵⁾ FIELDS quoted by TURNHAM D., SALOME B., and alii., art.cit.p.7.

* ⁽⁵⁶⁾ KIONI Kia BANTU, art.cit., p.96.

* ⁽⁵⁷⁾ TOKMAN V., art.cit., p. 113.

* ⁽⁵⁸⁾ LUBELL H., the abstract sector in the Eighties and Nineties, op.cit.p.15.

* ⁽⁵⁹⁾ BAKANDEJA wa MPUNGU, the abstract one and economic right  : incidences of the commercial practices on the operation of the economy. See Days of the humans right on  :  «  The universal declaration of the humans right and the construction of the State of right  », UNIKIN, February 19-20, 2002, p.2.

* ⁽⁶⁰⁾ Idem., p. 2.

* ⁽⁶¹⁾ FIELDS G.S., art.cit., p. 69.

* ⁽⁶²⁾ Idem, p. p. 7-8. To also consult the green Book on the relations between the European union and the ACP countries at the dawn of the 21st century  : Challenges and options for a new partnership, p. p. 17-18.

* ⁽⁶³⁾ In the same way, lira BAKANDEJA wa MPUNGU, art.cit., p.8.

* ⁽⁶⁴⁾ BAKANDEJA wa MPUNGU, art.cit., p. 8.

* ⁽⁶⁵⁾ Idem., p. 8. We recommend the reading with interest of the works of the Professor BAKANDEJA wa MPUNGU  : Right of the finance public, ED. NORAF, Kinshasa, 1997. Handbook of financial right, ED. African academics, 1997. The above-named works have the importance of the capital and the money market for the operation of a modern State. From this importance, we can deduce the suicidal character from the abstract economy which rightly perhaps qualified «  Statocide  » owing to the fact that it deprives the State of the incomes necessary to its development.

* ⁽⁶⁶⁾ For more information on concepts universalization and globalisation, lira DELCOURT J. and WOOT P., the challenges of the globalisation  : Babel or Pentecost  ? University presses of Leuwen, 2001, pp. 15-34. DELCOURT affirms that for the english-speaking there is not difference between the two concepts because the first does not appear in its vocabulary. For the French-speaking people on the other hand, the two concepts are taken one for the other, but the author distinguish them and shows the interferences and the zones of superposition which exist between them.

* ⁽⁶⁷⁾ REFLECTED C., the abstract sector in the Caribbean one, in www.unesco.org/delors/tfrench/faire.htm, 05-04-2002

* ⁽⁶⁸⁾ In the same spirit, lira ALIOUNE SALL, the future competitiveness of the African economies, ED. Karthala, Paris, 1999, pp. 234-235.

* ⁽⁶⁹⁾ To refer mutatis-mutandis to: HOUIN R., PEDAMON Mr., Commercial law, 8th ED. Dalloz, Paris, 1985, p. 110 and S., MESTRE J., Handbook of commercial law, 18th ED. LGDJ, Paris, 1986, p. 53 and S., RHEINHARD Y., Commercial law, 3rd ED. Litec, Paris, 1993, p. 63 and S., GERMAN Mr., RIPERT G., ROBLOT R., Treaty of commercial law, Volume 1, 15th ED. LGDJ., Paris, 1993, p.168 and S., LEGEAIS D., Commercial law, 11th ED., Sirey, Dalloz, Paris, 1997, p. 35 and S.

* ⁽⁷⁰⁾ NTUMBA LUKUNGA and OLELA NONGA, the abstract one in the Congolese economy. Discussion around two theses, in social Movements and stakes number 3, January-February 2002, p. 79-80.

* ⁽⁷¹⁾ Article 5, it is a question: trade of the interior (wholesale, wholesale trade, of detail and sales departments) and (transit and export, import trade).

* ⁽⁷²⁾ See the art of the ord. - law of bearing 2 August 1979 regulation of the small trade.

* ⁽⁷³⁾ Art of the ord. - law of bearing 2 August 1979 regulation of the small trade.

* ⁽⁷⁴⁾ PINDI MBENSA KIFU, Right Zairean of consumption, ED. CADICEC Kinshasa., 1995, p.44

* ⁽⁷⁵⁾ PINDI MBENSA KIFU, op.cit., p. 45

* ⁽⁷⁶⁾ Idem, p. 44.

* ⁽⁷⁷⁾ Art 2 al.2 of AI. carrying execution of the ord. - law of August 02, 1979.

* ⁽⁷⁸⁾ Idem al.1.

* ⁽⁷⁹⁾ See art al.3 and 4 AD INTERIM bearing execution of the ord. - law of August 02, 1979.

* ⁽⁸⁰⁾ Art of the ord. - law of bearing 2 August 1979 regulation of the small trade.

* ⁽⁸¹⁾ Art of the law n0 87/010 of August 1, 1987 bearing code of the family.

* ⁽⁸²⁾ Art of bearing the Interdépartemental Decree execution of the ord. - law of August 2, 1979 on the small trade.

* ⁽⁸³⁾ MASAMBA MAKELA, Right of the businesses, tallies legal of the life of the businesses in Zaire. ED. CADICEC (Kin.), 1996, p.54

* ⁽⁸⁴⁾ SANTOS P., Commentaire of the art of the uniform act of 17 April 1997 relative to Owes Commercial General, in Treaty uniform and uniform Acts with accompanying notes and annotated, Juriscope OHADA, p.100.

* ⁽⁸⁵⁾ OF CLERRCQ, Synthesis of the commercial law, ED. De Boeck, Brussels, 1988, p.9.

* ⁽⁸⁶⁾ CASTELAIN L, Elements of Commercial law, ED. Of Book-Brussels, VIIIème ED., 1970, p. l6.

* ⁸⁸⁷⁾ Idem, p. l6.

* ⁽⁸⁸⁾ MASAMBA MAKELA, op.cit., p.57.

* ⁽⁸⁹⁾ MASAMBA MAKELA, op.cit., pp. 57 and 58.

* ⁽⁹⁰⁾ COMLAN A., Treaty of Congolese Commercial law, Volume 1, N.E.A, S.D., Paris, p.36.

* ⁽⁹¹⁾ NGUYEN CHAM THAM and Co, Lexicon of Right of the Zairean businesses, P.U.Z., Kinshasa, 1972, p.194.

* ⁽⁹²⁾ Art 3 al.2 of the ord. - law of bearing 2 August 1979 regulation of the small trade.

* ⁽⁹³⁾ Idem, al.1.

* ⁽⁹⁴⁾ Ibidem, Art al.1.

* ⁽⁹⁵⁾ Art 10 of the ord. - law of bearing 2 August 1979 regulation of the small trade.

* ⁽⁹⁶⁾ Art 4 idem.

* ⁽⁹⁷⁾ Art 1 the AD INTERIM one of execution of the ord. - law of August 2, 1979.

* ⁽⁹⁸⁾ Art al.2 of the ord. - aforesaid law.

* ⁽⁹⁹⁾ Art 4 Al 3 of the ord. - law of bearing 2 August 1979 regulation of the small trade.

* ⁽¹⁰⁰⁾ Art of the ord. - law of bearing 2 August 1979 regulation of the small trade.

* ⁽¹⁰¹⁾ TIGER P., right of the Businesses in Africa, 3rd ED., PUF, 2001, p.55.

* ⁽¹⁰²⁾ Art al.5, of the ord.- law of bearing 2 August 1979 regulation of the small trade.

* ⁽¹⁰³⁾ Art al.1, idem.

* ⁽¹⁰⁴⁾ Mutatis-mutandis To read art Al 1 of the ord.- law of bearing 2 August 1979 regulation of the small trade.

* ⁽¹⁰⁵⁾ Art, Ibidem.

* ⁽¹⁰⁶⁾ For more information, Lira KABANGE NTABALA, Administrative law and administrative institutions, Volume I, 1997, p. 33.

* ⁽¹⁰⁷⁾ Art of the bearing Decree interdépartemental execution of the ord. - law of August 2, 1979.

* ⁽¹⁰⁸⁾ MINNOW Mr., criminal Law of the businesses, 2nd ED., Armand Colin, Paris, 1997, p. 13.

* ⁽¹⁰⁹⁾ Art of the ord. - law of bearing 2 August 1979 regulation of the small trade.

* ⁽¹¹⁰⁾ Art al.2 of the ord. - law of bearing 2 August 1979 regulation of the small trade.

* ⁽¹¹¹⁾ Idem, art 12.

* ⁽¹¹²⁾ GUYON Y., Right of the businesses, 7th ED. Economica, Paris, 1992, p. 971.

* ⁽¹¹³⁾ Article 3 of the ord. - law of bearing 02 August 1990 regulation of the small trade.

* ⁽¹¹⁴⁾ SAMBWA J.F., the Obsam report/ratio: R.D.-Congo: Last poor country of the world? ED. University presses Beautiful special Campus, n°, Kinshasa, 2001, p. 264.

* ⁽¹¹⁵⁾ See item 2 of the art of this ord. - law.

* ⁽¹¹⁶⁾ MASAMBA MAKELA, economic Right, ED. CADICEC, Kinshasa, 1995, p. 84.

* ⁽¹¹⁷⁾ ldem, p.81.

* ⁽¹¹⁸⁾ Art 1 of the ord. - law of bearing 8 August 1990 regulation of the small trade.

* ⁽¹¹⁹⁾ Idem art al.2, 7 al1 and 8 al.1.

* ⁽¹²⁰⁾ Art of the ord. - law of bearing 8 August 1990 regulation of the small trade.

* ⁽¹²¹⁾ MASAMBA MAKELA, Right of businesses, op.cit., p. 35.

* ⁽¹²²⁾ Article 5 al.2 of the ord.loi of bearing 8 August 1990 regulation of the small trade.

* ⁽¹²³⁾ Art 15 Al 2 of the ord.loi of bearing 8 August 1990 regulation of the small trade.

* ⁽¹²⁴⁾ On this subject, we recommend the consultation of the conference of Professor MASAMBA MAKELA, the applicability of the right of the businesses to the abstract sector, held at the time of «  Days of the humans right on the universal Declaration of the humans right and the dedication of the State of right  ». (Unikin, February 19-20, 2002). The author affirms there amongst other things that the from a legal point of view, the abstract economy is a false shelter because the tradesman in fact which is devoted to it exposes to penal sanctions. The right of the businesses is applied to him in all its rigueure without possibility for him of making use of it to benefit from it.

* ⁽¹²⁵⁾ HUSSMANNS R, abstract Sector: history, definition and importance, the ILO, Act of the seminar held in Bamako from the 10 to March 14, 1997, p. 11 and 12.

* ⁽¹²⁶⁾ http:ced.montesquieu.u-burdeaux.fr/ceddt23.pdf, consulted page 18-02-2002.

* ⁽¹²⁷⁾ PENOUIL Mr., op.cit.p.2.

* ⁽¹²⁸⁾ Ministry for the Plan and the Development 1997-1999, Kinshasa, 1997. One can also consult the national Plan for the development of the DRC 2001-2010, Kinshasa, 2000, p.15.

* ⁽¹²⁹⁾ NTUMBA LUKUNGA and OLELA NONGA " the abstract one in the Congolese economy: discussion around two theses ", in social Movement and Stakes, n°3, Kinshasa, January-February 2002, OLELA NDJADI and alii, Universalization, abstract sector and CP: in which way does lie the safety of Congolese? In social Movement and Stakes, n°5, Kinshasa, May-June 2002,

* ⁽¹³⁰⁾ Triennial Program..., op.cit p.124.

* ⁽¹³¹⁾ PENOUIL Mr., op.cit pp. 3-5.

* ⁽¹³²⁾ PENOUIL Mr., op.cit pp. 4-5.

* ⁽¹³³⁾ PENOUIL Mr., op.cit p.5.

* ⁽¹³⁴⁾ PENOUIL Mr., op.cit pp. 6-7. One can also consult with interest the articles of  : MARONGIU J., the transition from the abstract company to the modern company. Synthesis of the studies on Yaounde and Douala, Center of economy of the development, University Montesquieu-Bordeau IV, 1992. PENOUIL Mr. and LACHAND J.P., the spontaneous development. Abstract activities in Africa, ED. Pédone, Paris, 1985.

* ⁽¹³⁵⁾ PENOUIL Mr., op.cit pp. 6-7.

* ⁽¹³⁶⁾ GUYON Y., Right of the businesses, Volume 1, 8th ED. Economica, Paris, 1994, p.1987.