Like all tax systems, the Congolese tax system is characterized by the multiplicity of taxes notably: direct taxes on revenue; indirect taxes on spending; and taxes on capital. Taxation can be either spontaneous or organized by the authorities. To encourage certain business, the State generally grants aid in two forms: through subsidies and very low interest loans or through exemptions or reductions in tax payments. This article gives the Tax highlights of the Democratic Republic of Congo [DRC].
