Munich Personal RePEc Archive

Essai des indices FGT d’incidence, de profondeur et de sévérité de l’informalité en RDC

Izu, Akhenaton (2016): Essai des indices FGT d’incidence, de profondeur et de sévérité de l’informalité en RDC. Published in: Jeune Economiste , Vol. 18, No. 25 (28 August 2016): pp. 20-37.

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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.

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