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L'économie informellepar Lomami Shomba Université de Kinshasa - Licence en droit 2005 |
Paragraph 1 : In the tax planThe 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 planAbstract 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 planIn 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. * (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. |
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