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Taxation and public service provision: Taxes on road transport and fuel in Congo

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  • Kambale Mirembe, Omer

Abstract

Public finance literature generally deals with key issues of the fiscal process, public revenue and expenditure (Musgrave R.A., 1969:797). The allocative function is one of the main fiscal tasks of government. Public resources are assigned for the provision and financing of public services. One of the budgetary principles of public finance, the non-assignment rule, prohibits earmarking of a type of public income to finance specific expenditure. All the resources are to be channelized to the Treasury which finances public spending. Then taxpayers should not know for what specifically government uses revenue they had paid. Generally, traditional public finance states that government consumption and investment expenditures are funded from the general budget. According to the article 7 of the Law of July 13th, 2011 all public resources of the DRC finance the total expense without any allocation of their product to a particular spending.

Suggested Citation

  • Kambale Mirembe, Omer, 2012. "Taxation and public service provision: Taxes on road transport and fuel in Congo," IOB Working Papers 2012.06, Universiteit Antwerpen, Institute of Development Policy (IOB).
    • Handle: RePEc:iob:wpaper:2012006
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    References listed on IDEAS

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    Keywords

    Taxation; DRC; Congo;
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