| The
forest revenue system and government expenditure |
THE FOREST REVENUE SYSTEM AND GOVERNMENT EXPENDITURE ON FORESTRY IN
DEMOCRATIC REPUBLIC OF CONGO
Elie Kabongo Tshikala
Chef de Division, Industries
forestières
Secrétariat Général à l'Environnement et Conservation de la
Nature
Kinshasa, Democratic Republic of Congo
Forestry Policy and Planning Division,
Rome
Regional Office for Africa, Accra
September 2004
© FAO 2004
INFORMATION NOTE ON THE FAO PROGRAMME ON FOREST FINANCE
LIST OF ABBREVIATIONS USED
ABSTRACT
EXECUTIVE SUMMARY2 GENERAL POINTS ON TAXATION IN THE DEMOCRATIC REPUBLIC OF CONGO
2.1 The origins of tax collection
2.2 Historical background on the tax system in the Democratic Republic of Congo
2.3 Aspects of the Congolese tax system
2.4 General state of public finances
2.5 Forestry resources in the Democratic Republic of Congo3 DESCRIPTION OF THE TAX SYSTEM FOR FORESTRY IN THE DEMOCRATIC REPUBLIC OF CONGO
3.1 Surface area taxes
3.2 Tax on felling permit
3.3 Tax on felled wood
3.4 Tax on non-wood products (Forestry Products Menus)
3.5 Tax on transformed wood
3.6 Tax on export of logs and transformed products
3.7 Tax on export revenues
3.8 Export taxes
3.9 Remunerative tax
3.10 Tax on equipment and workers
3.11 Tax on revenue
3.12 Historical information on these taxes
3.13 Other taxes4 ADMINISTRATION OF TAX SYSTEM FOR FORESTRY
4.1 Process of setting forestry taxes
4.2 Collection of taxes and supervision
4.3 Collection process
4.4 Government intervention at different levels of tax administration5 TOTAL AMOUNT AND DISTRIBUTION OF REVENUE COLLECTED
6 PUBLIC SPENDING ON THE FORESTRY SECTOR
6.1 Spending from main public forestry institutions
6.2 Other intervention
6.3 Subsidies to the private forestry sector
6.4 Revenue and expenditure of State forestry companies7.1 Introduction
7.2 Types of tax and methods of taxation
7.3 Impact of the tax system for forestry on the forestry administration
7.4 Public spending on forestry administration
7.5 Attitudes in the face of change
7.6 Conclusion