The Congolese State is in a growing need today more than yesterday, which requires it to carry out and execute its political, economic and social development plan such as the construction and repair of road, school, university and medical infrastructures, the channelling of water, the development of sports grounds, places of entertainment, the revival of agriculture, the creation of employment, etc. The Congolese State must, in order to better cover its expenses and increase its resources, resort to a good tax collection policy. The Congolese state should, in order to better cover its expenses and increase its resources, resort to a good policy of tax collection, and tax revenues play a considerable role in the functioning and survival of human communities. In addition, the country is rich in natural resources, but its population remains miserable despite reaching the completion point of the Heavily Indebted Poor Countries initiative in 2010.
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