International Journal of Scientific Research and Engineering Development

This article analyzes the impact of taxation on economic growth in the Democratic Republic of Congo (DRC) over the period 1990–2024, in a context characterized by low domestic resource mobilization, high dependence on extractive rents, and persistent institutional weaknesses. Drawing on endogenous growth theories (Barro, 1990; Romer, 1990) and a thorough review of theoretical and empirical literature, the study highlights the ambivalent nature of taxation, both a potential growth lever and a source of economic distortions. The methodology is based on an econometric approach combining stationarity tests, the ARDL model, the error correction model (VECM), and estimation using the generalized method of moments (GMM) to analyze short- and long-term relationships while addressing endogeneity issues. The empirical results confirm the existence of a long-term relationship between taxation and economic growth in the DRC. They show that indirect taxes have a positive and significant effect on growth, while direct taxes have a negative effect on private investment and economic activity. Furthermore, the nonlinear analysis highlights the existence of an optimal tax threshold estimated at around 11 to 12% of GDP, beyond which the impact of taxation becomes detrimental to growth. The study concludes that taxation can serve as a lever for sustainable economic growth in the DRC, provided that its structure is appropriate, that revenues are directed towards productive public spending, and that the institutional framework is strengthened. These results provide an important empirical contribution to the debate on tax reform and economic development in the DRC.

Jacques WATEZOLO SIVI, Laurette NGOY KITENGYE, Marguerite ZUENA, Alain NLANDU MBIZI, Remy MAKABU MAWOLO, Patricia KABASWANGANI KABASE, Thierry GAFUNDU BYAMUNGU, Solange KABONGI ZUULA, Hélène MADINUNGA SEDI,"Impact De La Fiscalité Sur La Croissance Économique En République Démocratique Du Congo : Rôle De La Structure Fiscale Et Du Seuil De Pression Fiscale" International Journal of Scientific Research and Engineering Development, V9(1): Page(1886-1896) Jan-Feb 2026. ISSN: 2581-7175. www.ijsred.com. Published by Scientific and Academic Research Publishing.