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Вопросы применения НДС в Демократической Республике Конго // Understanding How Value Added Tax (Vat) is Applied in the Democratic Republic of Congo

Author

Listed:
  • A. Tshibola M.

    (Financial University)

  • Э. Тчибола М.

    (Финансовый университет)

Abstract

This article discusses the tax reform in the DRC with respect to value added tax, which has replaced the sales tax, otherwise known as turnover tax. The author highlights the advantages and disadvantages of VAT from the point of view of different opinions. В статье представлены результаты налоговой реформы в Демократической Республике Конго с учетом введения НДС вместо налога с продаж. Автор рассмотрел выгоды и недостатки от введения НДС на фоне различных мнений по этому вопросу

Suggested Citation

  • A. Tshibola M. & Э. Тчибола М., 2017. "Вопросы применения НДС в Демократической Республике Конго // Understanding How Value Added Tax (Vat) is Applied in the Democratic Republic of Congo," Review of Business and Economics Studies // Review of Business and Economics Studies, Финансовый Университет // Financial University, vol. 5(2), pages 62-67.
    • Handle: RePEc:scn:00rbes:y:2017:i:2:p:62-67
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