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Essai des indices FGT d’incidence, de profondeur et de sévérité de l’informalité en RDC
[Test of indices FGT of incidence, depth and severity of the informality in RDC]

Author

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  • Izu, Akhenaton

Abstract

On the basis of the objective to seize, in quantified terms, the depth and the loss of tax resources that causes the informal sector, this paper starts from an empirical definition of the informal sector based on the criterion of recording to the register of trade. From there, we had developed the approach of informality per imposition from which the indices of incidence, depth and severity of the informality were developed starting from indices FGT of poverty. The results of indices here high developed provide that 68.31% of the urban informal enterprises do not pay a tax, that is to say 2300000 urban informal enterprises, and the loss of earnings enormous is estimated at 12% of lost revenues from taxes each year following the weight of the urban informal sector.

Suggested Citation

  • Izu, Akhenaton, 2016. "Essai des indices FGT d’incidence, de profondeur et de sévérité de l’informalité en RDC
    [Test of indices FGT of incidence, depth and severity of the informality in RDC]
    ," MPRA Paper 74750, University Library of Munich, Germany, revised 03 Aug 2016.
  • Handle: RePEc:pra:mprapa:74750
    as

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    File URL: https://mpra.ub.uni-muenchen.de/74750/1/MPRA_paper_74750.pdf
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    References listed on IDEAS

    as
    1. Friedrich Schneider & Dominik Enste, 1999. "Shadow Economies Around the World - Size, Causes, and Consequences," CESifo Working Paper Series 196, CESifo Group Munich.
    2. Sen, Amartya K, 1979. "Personal Utilities and Public Judgements: Or What's Wrong with Welfare Economics?," Economic Journal, Royal Economic Society, vol. 89(355), pages 537-558, September.
    3. Dominik H. Enste & Friedrich Schneider, 2000. "Shadow Economies: Size, Causes, and Consequences," Journal of Economic Literature, American Economic Association, vol. 38(1), pages 77-114, March.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Informal Sector; Poverty; Tax;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • I32 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Measurement and Analysis of Poverty
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements

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