International Journal of Scientific Research and Engineering Development

This study analyzes the impact of taxation on the level of economic production in the Democratic Republic of the Congo using an ARDL model that incorporates investment, labor force, trade openness, and institutional quality. The results reveal that an increase in tax revenues significantly stimulates production in both the short and long run. Investment emerges as the main driver of productive growth, while institutional quality strengthens the effectiveness of fiscal policy. The analysis also highlights the existence of a long-run relationship between taxation and production. The quadratic model identifies an optimal tax pressure threshold of 12.42% of GDP, beyond which taxation becomes detrimental to production. Granger causality tests confirm that taxation influences production, with no reverse causality. The study therefore recommends broadening the tax base, improving governance, and allocating tax revenues more efficiently toward productive investments in order to support sustainable economic growth.

Julien SAFARI BURHE NJEMBA, Laurette NGOY KITENGYE, Gaëlle MASIALA KILOLA, Rémy MAKABU MAYOLO, Patrick NKIEME MPINI,"La Fiscalite Et Le Niveau De La Production Economique En Republique Democratique Du Congo: Analyse Et Perspective" International Journal of Scientific Research and Engineering Development, V9(3): Page(2363-2373) May-June 2026. ISSN: 2581-7175. www.ijsred.com. Published by Scientific and Academic Research Publishing.