by Trésor-Gauthier M. Kalonji · Editions L'Harmattan · tapa blanda · ISBN 9782336452401
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«Droit congolais des compétences fiscales» is the legal essay by Trésor-Gauthier M. Kalonji (Editions L'Harmattan, paperback, 296 pages, in French).
Analysis of fiscal competence in the Democratic Republic of the Congo: typology of levies, tax, customs and non-fiscal procedures, and applicable rules in the decentralised unitary state. It addresses the role of the DGI, DGDA and DGRAD at national level and the competences of local administrations and territorial collectivities.
Furthermore, the work belongs to the Actes et Manuels LMD/Kin collection and includes a foreword by Thierry Obrist.
Recommended for jurists, law students and tax professionals interested in the Congolese legal system.
