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The Congolese tax system is known for being archaic. However, it is of paramount importance, as taxation is a reliable source of revenue for the state, used to finance the public expenditure of the state, local authorities, and public administrative institutions. The Congolese tax system should be reviewed in order to find solutions or mechanisms for increasing revenue without hindering growth, as this is a real challenge if we aspire to genuine development, given that taxation is a driving force for development.
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