PERCEPTION DU ‘PARADIS FISCAL’ PAR LES ENTREPRISES COMMERCIALES A KISANGANI

This study aims to analyse the perception of the fiscal burden by Nande commercial enterprises in Kisangani, viewed by them as an excessive tax haven, and to understand the factors that lead to the adoption of tax avoidance strategies. A qualitative approach, supported primarily by semi-structured interviews, was employed to conduct this research. The findings reveal that the use of strict-sense tax havens remains marginal among micro-enterprises, which favour more informal and localised avoidance strategies. The study implies the need for a differentiated policy based on the size and sector of enterprises, a reform of the tax system to make it more equitable and efficient, and an active role in mediating between businesses and the tax administration to promote sound fiscal practices.