{"id":4393,"date":"2025-06-18T18:26:14","date_gmt":"2025-06-18T18:26:14","guid":{"rendered":"https:\/\/ijssass.com\/journal\/comportements-des-operateurs-economiques-face-a-la-perception-de-la-taxe-sur-la-valeur-ajoutee\/"},"modified":"2025-06-18T19:59:54","modified_gmt":"2025-06-18T19:59:54","slug":"comportements-des-operateurs-economiques-face-a-la-perception-de-la-taxe-sur-la-valeur-ajoutee","status":"publish","type":"post","link":"https:\/\/ijssass.com\/journal\/comportements-des-operateurs-economiques-face-a-la-perception-de-la-taxe-sur-la-valeur-ajoutee\/","title":{"rendered":"COMPORTEMENTS DES OPERATEURS ECONOMIQUES FACE A LA PERCEPTION DE LA TAXE SUR LA VALEUR AJOUTEE"},"content":{"rendered":"

This article was originally published as: COMPORTEMENTS DES OPERATEURS ECONOMIQUES FACE A LA PERCEPTION DE LA TAXE SUR LA VALEUR AJOUTEE<\/strong><\/p>\n

Original Article Link: Read Original Article<\/a><\/p>\n

Download PDF: Click Here to Download PDF<\/a><\/p>\n

Abstract<\/h2>\n

Cette \u00e9tude identifie et d\u00e9crit les comportements des op\u00e9rateurs \u00e9conomiques lushois face \u00e0 la perception de la taxe sur la valeur ajout\u00e9e au Centre des Imp\u00f4ts de Lubumbashi, CDI\/Lubumbashi. Elle pr\u00e9sente aussi les interventions de l\u2019Etat ou simplement les actions de l\u2019Administration face aux contribuables.<\/p>\n

Un \u00e9chantillon de 155 participants a \u00e9t\u00e9 extrait al\u00e9atoirement d\u2019une population de 204 entreprises qui constituent notre univers de recherche. Un entretien avec les repr\u00e9sentants des entreprises et la v\u00e9rification de certaines d\u00e9clarations nous ont permis de v\u00e9rifier l\u2019ad\u00e9quation entre les comportements des op\u00e9rateurs \u00e9conomiques et la perception de la taxe sur la valeur ajout\u00e9e.<\/p>\n

Les r\u00e9sultats indiquent que certains op\u00e9rateurs \u00e9conomiques adoptent les comportements de criminalit\u00e9 \u00e9conomique et d\u2019autres, affichent les comportements de civisme fiscal selon les secteurs d\u2019activit\u00e9s de chaque entreprise. Ces deux unit\u00e9s comportementales se fondent sur\u00a0trois types de rationalit\u00e9, les conduisant \u00e0 adh\u00e9rer \u00e0 la TVA, nous avons\u00a0: la rationalit\u00e9 utilitariste\u00a0(ou \u00e9conomique)\u00a0; la rationalit\u00e9 axiologique\u00a0et la rationalit\u00e9 cognitive.<\/p>\n

Pour permettre d\u2019accroitre les recettes fiscales, l\u2019Administration de l\u2019imp\u00f4t met en place certaines interventions, notamment\u00a0: l\u2019exon\u00e9ration, l\u2019unicit\u00e9, la matin\u00e9e fiscale, la sensibilisation \u00e0 travers les m\u00e9dias, le remboursement et les p\u00e9nalit\u00e9s.<\/p>\n

Authors<\/h2>\n
    \n
  • Moke Kalenge Eric (Universit\u00e9 de Lubumbashi Facult\u00e9 de Psychologie et Sciences de l\u2019Education Lubumbashi)<\/li>\n<\/ul>\n

    Keywords<\/h2>\n

    comportement, operateur \u00e9conomique, taxe sur la valeur ajout\u00e9e, criminalit\u00e9 \u00e9conomique, civisme fiscal<\/p>\n

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      This article was originally published as: COMPORTEMENTS DES OPERATEURS ECONOMIQUES FACE A LA PERCEPTION DE LA TAXE SUR LA VALEUR…<\/p>\n","protected":false},"author":21,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[124],"tags":[472,468,471,469,470],"class_list":["post-4393","post","type-post","status-publish","format-standard","hentry","category-articles","tag-civisme-fiscal","tag-comportement","tag-criminalite-economique","tag-operateur-economique","tag-taxe-sur-la-valeur-ajoutee","wpcat-124-id"],"yoast_head":"\nCOMPORTEMENTS DES OPERATEURS ECONOMIQUES FACE A LA PERCEPTION DE LA TAXE SUR LA VALEUR AJOUTEE - IJSSASS Repository<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ijssass.com\/journal\/comportements-des-operateurs-economiques-face-a-la-perception-de-la-taxe-sur-la-valeur-ajoutee\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"COMPORTEMENTS DES OPERATEURS ECONOMIQUES FACE A LA PERCEPTION DE LA TAXE SUR LA VALEUR AJOUTEE - 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